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of <h1>Appeal rejected: Aeroplane lamps classified under Heading 85.18/27(4) at 100% duty.</h1> <h3>INDIAN AIRLINES Versus COLLECTOR OF CUSTOMS, NEW DELHI</h3> The appeal against the assessment of aeroplane lamps as aircraft parts at 3% duty was rejected. The lamps were classified under Heading 85.18/27(4) at ... - The appeal was against the assessment of aeroplane lamps as aircraft parts at 3% duty, which was rejected. The lamps were classified under Heading 85.18/27(4) at 100% duty. The argument was that the lamps are specific parts of Boeing 737 aeroplanes and should be classified under Heading 88.01/03. The Tribunal upheld the order of the Appellate Collector, stating that the lamps are covered by Chapter 85 and not Chapter 88.
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