Exemption to Aviation Turbine Fuel in tanks of aircrafts by Indian Airlines, United Arab Airlines and Indian Air Force.

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....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, on 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 below and falling within the First Schedule to the Customs Tariff Ac....

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.... had been paid; ii) the rate of duty of customs (including the additional duty leviable under the said section 3) or the rate of duty of Central Excise, as the case may be, leviable on such fuel is the same at the time of the arrivals and departures of such aircrafts; and iii) no drawback of duty of Customs or rebate of duty of Central Excise, as the case may be, was allowed on such fuel at ....