Customs -Clarification on Exemption to Fuel in tanks of aircraft - An "Indian Airline" does not mean "Indian Airlines" alone

By Vijay Kumar

NOTIFICATION No. 151/94-Cus dated 13.07.1994 exempts the additional duty of customs on Fuel in the tanks of the aircraft of an Indian Airline or of the Indian Air Force.

Now there is a doubt whether the exemption is available only to Indian Airlines.

CBEC clarifies that 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.

CBEC Instruction in F. No. 528/15/2016-STO (TU)., Dated April 08, 2016