TaxTMI 
TaxTMI 
Exemption to aircraft equipments, engine and spare parts, specified catering and ground equipment, fuel in tanks of aircrafts and lubricating oils by Indian Air Lines, Indian Air Force and United Arab Airlines
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....p;No. 151/94-CUSTOMS New Delhi, the 13th July, 1994 G.S.R. 580(E):- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods (hereinafter referred to as the said goods) of the description specified in column (2) of the Table her....
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....ed on individual aircraft for use in hangars and which are are flown back on the same aircraft. (i) The said goods are used by the said Airlines for the maintenance of regular air service to India; and (ii) the said goods are kept under the supervision and control of Customs authorities. 4. Aircraft equipment, engines and spare parts (i) The said goods have been imported by the Air ....
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....ay be, the extended period referred to in condition (iiii); and (v) the importer produces the said goods before the proper officer for identification before re-export. ^3[2. Nothing contained in this notification shall have effect after the ^4[30th September, 2024].] [F. No. 341/23/94-TRU] RAJIV SHARMA, Under Secy. ******************** Notes:- [As amended b....
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....ndian Air Force (i) The quantity of the said fuel is equal to the quantity of the same type of fuel which was taken out of India in the tanks of the aircrafts of the same Indian Airline or of the Indian Air Force, as the case may be, and on which the duty of Customs, or Central Excise had been paid; (ii) the rate of duty of customs (including the additional duty leviable under the said secti....