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Custom Duty not liable to pay by Aviation firms for imported aircrafts
November, 19th 2010

The Customs, Excise and Service Appellate Tribunal on Thursday ruled that companies that generate revenue from the use of the imported aircraft fall under the category of non scheduled use and would therefore, not be liable to pay customs duty.

This ruling is likely to have a bearing on several cases that are either being investigated or are in litigation across the country.

Importers will not have to pay customs duty on aircraft that are brought into the country for non scheduled use, while private use operators will have to.

The difference between non scheduled and private operations is that an aviation company charges clients for using non scheduled services, while private use means companies operating aircraft on their own expenses.

Several companies that imported aircraft under the non schedule use permits, were initially exempted from having to pay customs duty, but were later served show cause notices for the same.

The Customs Department issued the notices on the basis that the companies were using the aircraft for private purposes and were hence, not covered by any exemption under law.

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