NOTIFICATION NO.40/2001-CE(N.T.), DT. 26/06/2001- Mineral Oil Products for Consumption on Board an Aircraft - Duty Concession Not Applicable to Goods for Aircraft on Run to Nepal - 026/2002 - Central Excise - Non Tariff
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Rebate exemption for aircraft stores excludes reduction when exported as stores on foreign run to Nepal; commissioner jurisdiction defined. The notification amendment provides that the reduction of amount of rebate shall not apply to excisable goods exported as stores for consumption on board an aircraft on a foreign run to Nepal, and substitutes Explanation III to define 'Maritime Commissioner' as the Commissioner of Central Excise whose jurisdiction includes one or more specified ports, airports, post offices of exportation or named Land Customs Stations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rebate exemption for aircraft stores excludes reduction when exported as stores on foreign run to Nepal; commissioner jurisdiction defined.
The notification amendment provides that the reduction of amount of rebate shall not apply to excisable goods exported as stores for consumption on board an aircraft on a foreign run to Nepal, and substitutes Explanation III to define "Maritime Commissioner" as the Commissioner of Central Excise whose jurisdiction includes one or more specified ports, airports, post offices of exportation or named Land Customs Stations.
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