The Central Board of Excise and Customs has clarified that exemption on customs duty on fuel in the tank of an “Indian Airline” is not limited to the government carrier “Indian Airlines” but to all Indian airline operators under Notification No 151/94-Cus dated 13 July 1994.

[Ref: Instruction No F No 528/15/2016-STO (TU) Nil dated 8 April 2016]

Note by Khaitan & Co, Advocates since 1911. For more information contact

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