Circular of the Directorate General of Civil Aviation dated 18th January, 2012 on section 4 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 [C10-HN8]

F. No. 27/88/2012-DIRE

Government of India

Ministry of Civil Aviation

Directorate General of Civil Aviation

New Delhi, dated the 18th January, 2012

To

All Directors General and Directors General

Subject: Section 4 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 (36 of 2002), the operation of an aerodrome, regarding.

1. References have been received in the Directorate General of Civil Aviation seeking clarification on the manner in which section 4 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 (36 of 2002) (hereinafter referred to as the Act) is to be applied to aerodromes operator who undertake the operation of an aerodrome at more than one place.

2. The matter has been examined. Section 4 of the Act requires every aerodrome operator to make an application to the Director General within the period stated in that section.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the operation of an aerodrome is undertaken, and the Director General shall process each application in accordance with section 4 of the Act and the rules made thereunder.

4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Directorate General of Civil Aviation.

(Under Secretary to the Government of India)