CUS NTF NO. 92/1963 DATE 09/03/1963

Air India - Customs Duty Exemptions
AS AMENDED BY 149/63

The goods specified in the Schedule below which, prior to their import had been exported fitted to the aircraft or as cargo to increase the standard configuration, on the return flight of the aircrafts belonging to the Air India Corporation, are exempt from the payment of Import duty leviable thereon subject to the following conditions, namely :-

(a) that the Customs authorities are satisfied about the identify of the goods so exported and re-imported for the purpose specified above;

(b) that the Corporation -

(i) produces evidence that no drawback of duty has been claimed in respect of such goods on the occasion of such export.

(ii) observes such procedure as may be laid down from time to time by the Central Government in regard to such export and re-import;

(c) that such goods are re-imported within one year of the date of exportation thereof or within such further period as may be prescribed by the Central Board of Revenue on an application made to it in this behalf;

(d) that between the time of such exportation and re-importation thereof :-

(i) the ownership of such goods had no changes.

(ii) that such goods had not undergone any repair.

Note : Where any such goods had undergone any repair, they shall be exempt from import duty leviable thereon, as is in excess of the duty which would be leviable if the value of the goods were equal to -

(i) the cost of repairs, that is to say labour charges
(ii) cost of material used for the repairs.
(iii) insurance and freight charges

SCHEDULE

(i) Chairs;

(ii) Passenger"s service units (fitted above the chairs), and

(iii) bulk heads, (pre-fabricated top partition in the cabin).

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