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Exemptions from duty for certain air services.
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18.—Subject to compliance with such conditions as they may think fit to impose, the Revenue Commissioners may, whenever the Minister for Finance so thinks proper,—
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(a) permit the importation or delivery without payment of any duty of customs or of excise of any article required for or in connection with any of the following things, that is to say—
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(i) the establishment or maintenance of an international air service using or involving the use of an airport in the State,
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(ii) the establishment or maintenance of radio or meteorological services or other aids to air navigation ancillary to any such international air service,
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(iii) experimental purposes in connection with the establishment or maintenance of any such international air service, or
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(b) repay any duty of customs or of excise paid on any such article on importation or delivery.
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