[TO
BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (i)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification
No. 35/2017 – Customs
New Delhi, the
30th June, 2017
G.S.R. (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 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 said Customs Tariff
Act subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof.
TABLE
|
S.No. |
Description of
Goods |
Conditions |
|
(1) |
(2) |
(3) |
|
1 |
Aviation
Turbine 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 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 the time
of departures of such aircrafts from India. |
2. This notification shall come into force with
effect from the 1st day of July, 2017.
[F.No.354/119/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
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