In exercise of the powers conferred by section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force in India and as applied to the State of Pondicherry, the Central Government hereby exempts from import duty catering cabin equipments and food and drink on re-importation by the aircrafts of the Indian Airlines Corporation from foreign flights provided.-

(a) the goods were not taken on board at any foreign port or place; and

(b) the Indian Airlines Corporation executes an undertaking with the Chief Customs Officer concerned to abide by the conditions as may be laid down by such Customs Officer for segregating the goods from other goods uplifted abroad, payment of duty on the later category of goods, and maintenance and scrutiny of records in this behalf.