In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 45/2017-Customs dated the 30th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 780(E), dated the 30th June, 2017, namely :-
In the said notification, -
(I) in the Table, -
(a) after S. No. 4 and entries relating thereto, the following S. Nos. and the entries relating thereto shall in inserted, namely: -
Explanation: "lubricating oil" means any oil as is ordinarily used for lubrication, excluding any hydrocarbon oil which has its flash point below 93.3° centigrade;
(ii) the rate of duty of customs (including the additional duty leviable under the said section 3) or the rate of integrated tax, as the case may be, leviable on such fuel is the same at the time of the arrivals and departures of such aircrafts; and
(iii) no drawback of duty of customs or refund of integrated tax, as the case may be, was allowed on such fuel at the time of departures of such aircrafts from India.";
(b) against S. No. 5, in column (2), for the word and figure "and 4", the symbols, figures letters and word ",4,4A and 4B" shall be substituted;
(II) in the first proviso, in clause (b) for the words "re-imported within three years", the words "re-imported within five years" shall be substituted.
2. This notification shall come into effect on the 24th day of July, 2024.
[F. No. 334/03/2024-TRU]
(Vikram Vijay Wanere)
Under Secretary to the Government of India
Note: The principal notification No. 45/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 780(E), dated the 30th June, 2017 and last amended vide notification No. 46/2023-Customs, dated the 26th July, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 557 (E), dated the 26th July, 2023.