Notification No. 61/2007, Dated 3rd May 2007

347B.

8802 (except 8802 60 00)

All goods

Nil

-

 104

347C.

Any Chapter

Parts (other than rubber tyres or tubes) of aircraft of heading 8802

Nil

-

  105”;

(1)

(2)

(3)

(4)

(5)

(6)

“566.

2710 19 90

N-Paraffin

7.5%

-

-

567.

75

All goods

2%

-

-

568.

8704

Refrigerated motor vehicles

Nil

-

-”;

Condition No.

Conditions

“103.

104.

105.

If,-

(a)    the aircraft is imported by:-

(i)  the Aero Club of India, New Delhi, recognized as a National Sports Federation by Ministry of Youth Affairs and Sports, Government of India; or

(ii) a Flying Training Institute approved by the competent authority in the Ministry of Civil Aviation; and

(b)           the importer has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for use in imparting training; and

(c)            the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:-

a.           the said aircraft shall be used for the specified purpose only and he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft  but for the exemption under this notification;

b.           the aircraft imported under this concession shall not be sold/transferred  to an entity other than a flying training institute approved by the Directorate General of Civil Aviation.

(i)   the aircraft are imported by an operator who has been granted approval by the competent authority in the Ministry of Civil Aviation to import aircraft for providing non-scheduled (passenger) services or non-scheduled (charter) services; and

(ii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, at the time of importation that:-

a.       the said aircraft shall be used only for providing non-        scheduled (passenger) services or non-scheduled        (charter) services, as the case may be; and

b.       he shall pay on demand, in the event of his failure to use the imported aircraft for the specified purpose, an amount equal to the duty payable on the said aircraft  but for the exemption under this notification.

Explanation.-for the purposes of this entry,-

(a) ‘operator’ means a person, organization, or enterprise engaged in or offering to engage in aircraft operation;

(b) ‘non-scheduled (passenger) services’ means air transport services other than Scheduled (passenger) air transport services as defined in rule 3 of the Aircraft Rules 1937.

(c) ‘non-scheduled (charter) services’ mean services provided by a ‘non-scheduled (charter) air transport operator’, for charter or hire of an aircraft to any person, with published tariff, and who is registered with and approved by Directorate General of Civil Aviation for such purposes, and who conforms to the civil aviation requirement under the provision of rule 133A of the Aircraft Rules 1937:

       Provided that such Air charter operator is a dedicated company or partnership firm for the above purposes.

If,-

(i) imported for servicing, repair or maintenance of aircraft imported or procured by Aero Club of India; or

(ii) imported for servicing, repair or maintenance of aircraft, which are used for flying training purposes or for operating non-scheduled (passenger) service or non-scheduled (charter) services;

(iii) the importer furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation that:-

a. the imported goods shall be used for the specified     purpose only; and

b. he shall pay on demand, in the event of his failure to use the imported goods for the specified purpose, an amount equal to the duty payable on the said goods  but for the exemption under this notification. 

  Explanation.- The expressions , “Aero Club of India”, “operator”, “non-scheduled (passenger) services” and “non-scheduled (charter) services” shall have the meanings respectively assigned to them in Condition No. 103 or 104  above.”