Exemption from duty - import of helicopters - Actual user ...

Helicopter Duty Exemption Tied to "Actual User" Rule; Applicable to Non-Scheduled Passenger or Charter Services under Condition No.104.

April 14, 2023

Case Laws Customs HC

Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but the explanation inserted by way of amendment of Condition No.104 of the Exemption Notification amply clarifies that the exemption condition would be satisfied if the aircraft imported is used for non-scheduled (passenger) services or non-scheduled (charter) services. - HC

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Exemption from duty - import of helicopters - Actual user ...

Helicopter Duty Exemption Tied to "Actual User" Rule; Applicable to Non-Scheduled Passenger or Charter Services under Condition No.104.

April 14, 2023

Case Laws Customs HC

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