THE FOREIGN AIRCRAFT (EXEMPTION FROM TAXES AND DUTIES ON FUEL AND 
LUBRICANTS) ACT, 2002 
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ARRANGEMENT OF SECTIONS 
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SECTIONS

1.  Short title and extent. 
2.  Definitions. 
3.  Exemption from levy of taxes and duties on fuel and lubricants supplied to aircraft of other 
countries.

 

THE FOREIGN AIRCRAFT (EXEMPTION FROM TAXES AND DUTIES ON FUEL AND 
LUBRICANTS) ACT, 2002

ACT NO. 36 OF 2002

[11th June, 2002.]

An Act to implement Agreements entered into by India with other countries in pursuance of the 
Convention  on  International  Civil  Aviation  opened  for  signatures  at  Chicago  on  the  7th 
December, 1944. 

WHEREAS  a  Convention  on  International  Civil  Aviation  was signed  by  India  on  the  7th  December, 
1944; 

AND WHEREAS India, having signed the said Convention, entered into Agreements with the parties to 
the said Convention to exempt the taxes and duties on fuel and lubricants supplied in India to the aircraft 
of the contracting parties.

BE it enacted by Parliament in the Fifty-third Year of the Republic of India as follows:— 

1. Short title and extent.—(1) This Act may be called the Foreign Aircraft (Exemption from Taxes 
and Duties on Fuel and Lubricants) Act, 2002. 

(2) It extends to the whole of India. 

2. Definitions.—In this Act, unless the context otherwise requires,— 

(a) "Agreements" means the Air Services Agreements or Air Transport Agreements entered into 
by India with parties to the Convention; 

(b) "Convention" means the Convention on International Civil Aviation opened for signatures at 
Chicago on the 7th December, 1944. 

3. Exemption from levy of taxes and duties on fuel and lubricants supplied to aircraft of other 
countries.—Where, in pursuance of the Convention or Agreement with any other country or countries, it 
is necessary to grant exemption from levy of taxes and duties on fuel and lubricants filled into receptacles 
forming part of any aircraft of any other country or countries under any law of a State or Union territory 
in India, the Central Government  may, by notification in the Official Gazette, make such provisions as 
may be necessary for giving effect to the said Convention or Agreement and thereupon the said provision 
shall apply accordingly and, notwithstanding anything contrary contained in any other law, shall in such 
application have the force of law in India.