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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 35/2017 – Customs
New Delhi, the 30
th
June, 2017
G.S.R. (E)- - 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 exempts goods (hereinafter referred to as the said goods) of the description
specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable
thereon which is specified in the said Schedule and from the whole of the additional duty leviable
thereon under section 3 of the said Customs Tariff Act subject to the conditions, if any, laid down in
the corresponding entry in column (3) thereof.
TABLE

S.No. Description of Goods Conditions
(1) (2) (3)
1 Aviation Turbine Fuel in
the tanks of the aircrafts
of an Indian Airline or of
the Indian Air Force
i) The quantity of the said fuel is equal to the quantity
of the same type of fuel which was taken out of India
in the tanks of the aircrafts of the same Indian
Airline or of the Indian Air Force, as the case may
be, and on which the duty of Customs, or Central
Excise had been paid;
ii) the rate of duty of customs (including the additional
duty leviable under the said section 3) or the rate of
duty of Central Excise, 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 rebate of duty of
Central Excise, as the case may be, was allowed on
such fuel at the time of departures of such aircrafts
from India.

2. This notification shall come into force with effect from the 1
st
day of July, 2017.
[F.No.354/119/2017-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 35 2017 cus | iKargos