Aircraft Equipments - Exemption to Air Craft equipments, engine and spare parts, specified catering and ground equipments, fuel in tanks of aircraft and lubricating oils by Indian Air Lines and Indian Air Force.

Document Text

Notification No. 151/94-Customs Dated 13-7-1994 Aircraft equipment, engines and spare parts, specified catering and ground equipments, fuel in tanks of aircraft and lubricating oil imported by Indian Airlines, United Arab Airlines and Indian Air Force 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 hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said Schedule and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof. TABLE Description of goods Conditions S. No. (1) (2) (3) 1. Fuel in the tanks of the aircrafts of an Indian Airline or of the Indian 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 the additional duty leviable under the said section 3) or the rate of duty of (including customs 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 the time of departures of such aircrafts from India. No drawback of duty of customs or rebate of duty of Central Excise, as the case may be, was allowed on the duty paid lubricating oil in the engines of such aircraft at the time of its departure from India. Explanation: "lubricating oil" means any oil as is ordinarily used for lubrication, excluding any hydrocarbon oil which has its flash point below 93.3° centigrade. (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. 2. 3. Lubricating oil falling within Chapter 27 of the First Schedule to the Customs Tariff Act, 1975, imported in the engines of any aircraft registered in India or of any aircraft of the Indian Air Force Catering Goods imported by the United Arab Airlines- (i) equipment; (ii) spare parts and handling ramp equipment; (iii) Ground Power equipment; Unit (iv) maintenance and repair kits which will be carried on individual aircraft for use in hangars and which are flown back on the same aircraft 4. Aircraft equipment, engines and spare parts the from (i) The said goods have been imported by the Air India International or the Indian Airlines having been borrowed by the aforesaid airlines for fitment to foreign airlines their aircraft outside India or from the foreign manufacturers prime of equipment; (ii) the importer makes a declaration at the time of import that the said goods are being imported for fitment and re-export; (iii) the said goods are re-exported within one month from the date of their importation into India or such extended period as the [Assistant Commissioner of Customs or Deputy Commissioner of Customs] may allow; (iv) an undertaking binding himself to pay an amount equal to the duty leviable on the said goods, but for the exemption, in the event of failure to re-export the said goods within the period specified or, as the case may be, the extended period referred to in condition (iii); and (v) the importer produces the said goods before the proper officer for identification before re-export. executes importer the Notification No. 151/94-Cus., dated 13-7-1994 as amended by Notification No. 101/95-Cus., dated 26-5-1995. Notification No. 151/94-Cus., dated 13-7-1994 Aircraft equipment, engines and spare parts, specified catering and ground equipments, fuel in tanks of aircraft and lubricating oil imported by Indian Airlines, United Arab Airlines and Indian Air Force 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 hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said Schedule and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof. TABLE S. No. Description goods of Conditions (1) (2) (3) 1. Fuel in the tanks of the aircrafts of an Indian Airline or of Air Indian the 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 section 3) or the rate of duty of Central Excise, as the 2. 3. 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 the time of departures of such aircrafts from India. No drawback of duty of customs or rebate of duty of Central Excise, as the case may be, was allowed on the duty paid lubricating oil in the engines of such aircraft at the time of its departure from India. Explanation: "lubricating oil" means any oil as is ordinarily used for any hydrocarbon oil which has its flash point below 93.3° centigrade. lubrication, excluding oil Lubricating falling within Chapter 27 of the First Schedule to the Customs Tariff 1975, Act, the imported engines any registered aircraft in India or of any aircraft the Indian Air Force in of of (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. Catering Goods imported by the United Arab Airlines- (i) equipment; (ii) spare parts and ramp handling equipment; (iii) Ground Power Unit equipment; (iv) maintenance kits repair and be which will on carried individual aircraft for use in hangars and which are flown back on the same aircraft 4. Aircraft equipment, engines and spare parts of the from from the (i) The said goods have been imported by the Air India International or the Indian Airlines having been borrowed by the aforesaid airlines for fitment to foreign airlines their aircraft foreign outside India or prime manufacturers equipment; (ii) the importer makes a declaration at the time of import that the said goods are being imported for fitment and re- export; (iii) the said goods are re-exported within one month from the date of their importation into India or such extended period as the [Assistant Commissioner of Customs or Deputy Commissioner of allow; Customs] an the (iv) undertaking binding himself to pay an amount equal to the duty leviable on the said goods, but for the exemption, in the event of failure to re-export the said goods within the period specified or, as the case may be, the extended period referred to in condition (iii); and (v) the importer produces the said goods before the proper officer for identification before re-export. executes importer may Notification No. 151/94-Cus. dated 13-7-1994 as amended by Notification No. 101/95-Cus., dated 26-5-1995.

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