INSTRUCTION
F. No. 528/15/2016-STO (TU)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs (Tariff Unit)
Room No. 227-B, North Block
New Delhi
8th April, 2016
To
All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Pr. Chief Commissioners /Chief Commissioners of Customs and Central Excise
All Pr. Commissioners/Commissioners of Customs/Customs (Preventive)
All Pr. Commissioners/Commissioners of Customs and Central Excise
Madam / Sir,
Subject: Clarification on availability of benefit under Notification No. 151/94-Cus dated 13.07.1994-reg.
Representations have been received from the trade on the subject above.
2. The matter has been examined by the Board and it is observed that in reference to Serial No. 1 of the Notification No. 151/94-Cus dated 13.07.1994, exemption is not limited to the ‘Indian Airlines’ (now called as ‘National Aviation Company of India Limited’). It is available to any Indian airline, in other words, to all Indian airlines.
3. Suitable Public Notice/Standing Order may be issued for the benefit of all stakeholders and Departmental officers.
4. Difficulty faced, if any, may be brought to the notice of the Board.
Yours faithfully,
(Zubair Riaz Kamili)
Director (Customs)
Note:
Central Board of Excise & Customs Notification No. 151/94-Cus., dated 13-7-1994 had exempted fuel in the tanks of the aircrafts of an Indian Airline or of the Indian Air Force from custom duty.
