Exemption to engines and parts of aircraft re-imported after repairs abroad

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Full Text of the Document

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.... In exercise of the powers conferred by section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force in India and as applied to the State of Pondichery, read with Rule 63 of the Indian Aircraft Rules, 1920, the Central Government hereby exempts engines and parts of aircraft, when re-imported into India or the State of Pondicherry after having been exported, from so much of the customs duty lev....