(NAR) VOL. 7 NO. 1 / JANUARY-MARCH 1996
1.a Aircrafts of airlines, which by virtue of legislative franchise, are imposed the franchise tax in lieu of the imposition of all other taxes, duties and other charges. Provided; however, that the franchise specifically provides for the tax and duty free privilege for the local purchase or direct importation of the said petroleum products or provides for an "ipso facto clause" which operates to extend to the Grantee equal terms and/or provisions as those enjoyed by competing franchise-holders. Provided further, that such sales or deliveries of aviation gas, fuel and oil to the Grantee shall be for the exclusive use of its operations and other activities incidental thereto;2. The appropriate Import Entry shall be filed for all purchases of aviation gas, fuel and oil, and other petroleum products.
1.b Aircrafts of foreign or local registry refuelling for departure to a foreign destination;
1.c When the use of the petroleum products, is clearly for activities within the Zone, under such control system which will be jointly agreed upon by the SEZ Authorities and the Bureau, to prevent leakages and abuses of the privilege, e.g. bunker fuel, grease for plant installation.