S. No.

Description of goods

Conditions

(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 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.

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

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.

3.

Goods imported by the United Arab Airlines -

(i)The said goods are used by the said Airlines for the maintenance of regular air service to India; and

(i)Catering equipment;

(ii)the said goods are kept under the supervision and control of Customs authorities.

(ii)spare parts and ramp handling equipment;

(iii) Ground Power Unit equipment;

(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

(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 their aircraft from foreign airlines outside India or from the foreign manufacturers of the prime 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 may allow;

(iv)the importer executes 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.