Central Excise Manual, Part-III, Special Procedure for Store for Consumption On Board an Aircraft on Foreign Run. Part-III SPECIAL PROCEDURE FOR STORE FOR CONSUMPTION ON BOARD AN AIRCRAFT ON FOREIGN RUN Introduction 1.1 A separate rebate procedure has been notified in respect of supplies of mineral oil products falling under Chapter 27 of the First Schedule to the Central Excise Act, 1985 (5 of 1986) exported as stores for consumption on board an aircraft on foreign run. Conditions of rebate 2.1 In respect of 7 products falling under the aforementioned Chapter, rebate has to be granted at a reduced rate. The rate for reducing rebate is specified in Notification no. 40/2001-Central Excise (N.T.) dated 26.6.2001. 2.2 Earlier, the rebate was limited, by notification, to all countries, which did not have land frontiers with India, except Pakistan, Bangladesh, Myanmar and Bhutan (though these countries have land frontier with India). But this facility was available by executive instructions to all countries, including the countries, which were not appearing in the notification for grant of this facility. The Government has decided to extend this facility to all countries, without any restrictions about the countries having land frontier. The supplies of ATF and other listed items (supplies to aircraft going to Nepal, Afghanistan and Bhutan) will be allowed in the same manner as it is allowed to supplies of ATF and other listed items to aircraft going to other foreign countries, including the payments or remittances. 2.3 The products as remain on board an aircraft after completion of an internal flight but prior to its reversion to foreign run, the rebate for which shall be granted without production of documents evidencing the payment of duty thereon. The proper officer of Customs shall certify in the manner specified by the Commissioner of Central Excise the quantity of products left on board for determining the quantum of rebate therefor.
Get Sample Now Which service(s) are you interested in? Export Data Import Data Both Buyers Suppliers Both OR Exim Help + Exim News Date: 17-07-2024 GTRI is concerned about precious metals imports under India-UAE trade pact Date: 17-07-2024 Looking at setting up centre for negotiations on FTAs, other biz deals: Comm Secy Date: 17-07-2024 Upward march: IMF raises India's GDP growth forecast for FY25 to 7% Date: 17-07-2024 GTRI is concerned about precious metals imports under India-UAE trade pact Date: 16-07-2024 Food inflation is the biggest concern, although core inflation at a record low of 3.1% in June: CRIS Date: 16-07-2024 Vizinjham port will reduce time, logistics cost for Indian manufacturers: APSEZ CEO Karan Adani Date: 16-07-2024 India seeks to boost exports to Russia after PM Modi's trip Date: 15-07-2024 Budget 2024: Agro-chemical sector seeks hike in import duties Date: 15-07-2024 Pakistan imposes ban on wheat import, flour export Date: 15-07-2024 Budget 2024: Export tax relief, and import duty cut on gold among top demands from industry What is New? Date: 27-06-2024 Notification No. 26/2024-Customs seeks to extend the exemption provied to imports of specified defence equipments for a further period of 5 years Date: 20-06-2024 Notification No. 45/2024 - Customs (N.T.) Exchange Rate Notification No. 45/2024-Cus (NT) dated 20.06.2024-reg Date: 14-06-2024 Notification No. 43/2024-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg Date: 06-06-2024 Notification No. 40/2024 - Customs (N.T.) Exchange Rate Notification No. 40/2024-Cus (NT) dated 06.06.2024-reg Date: 31-05-2024 Notification No. 38/2024-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg. Date: 30-05-2024 NOTIFICATION No. 11/2024-Central Tax Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate Date: 29-05-2024 NOTIFICATION No. 10/2024-Central Tax Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023 Date: 21-05-2024 Notification No. 37/2024-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg Date: 16-05-2024 Notification No. 36/2024 - Customs (N.T.) Exchange Rate Notification No. 36/2024-Cus (NT) dated 16.05.2024-reg Date: 15-05-2024 Notification No. 35/2024-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg
Indian Customs CBEC - Indian Customs Offices Indian Customs Duty Customs Exchange Rate HS Code List - Countrywise Safegaurd Duty Anti Dumping Duty Duty Drawback Rates
DGFT Dgft offices in India Exim Policy IEC Number Dgft Notification Dgft Public Notices Dgft Circulars Trade Notice Depb Rates
Central Excise Central Excise Offices Central Excise Duty Central Excise Notification Central Excise Notification tarrif Central Excise Notification Non-Tarrif Central Excise Circulars Central Excise Instruction Central Excise Manual