The Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002

(1) This Act may be called the Foreign Aircraft (Exemption from Taxesand Duties on Fuel and Lubricants) Act, 2002. (2) It extends to the whole of India.

In this Act, unless the context otherwise requires,-- (a) "Agreements" means the Air Services Agreements or Air Transport Agreements entered intoby India with parties to the Convention; (b) "Convention" means the Convention on International Civil Aviation opened for signatures atChicago on the 7th December, 1944.

Where, in pursuance of the Convention or Agreement with any other country or countries, itis necessary to grant exemption from levy of taxes and duties on fuel and lubricants filled into receptaclesforming part of any aircraft of any other country or countries under any law of a State or Union territoryin India, the Central Government may, by notification in the Official Gazette, make such provisions asmay be necessary for giving effect to the said Convention or Agreement and thereupon the said provisionshall apply accordingly and, notwithstanding anything contrary contained in any other law, shall in suchapplication have the force of law in India.