Government of India

Ministry of Finance

Department of Revenue

Central Board of Excise & Customs

(Tariff Unit)

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

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.

(Zubair Riaz Kamili)

Director (Customs)