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Helicopters and parts, etc. thereof [Chapters 40 and 88] - 105/92 - Customs -TariffExtract Helicopters and parts, etc. thereof [Chapters 40 and 88] Notification No. 105/92-Cus. Dated 1-3-1992 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts helicopter, helicopter parts, helicopter engines, helicopter engine parts and rubber tyres and tubes to be exclusively used for helicopters falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India from so much of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate of 3% ad valorem.
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