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Issues: (i) Whether the advance ruling application was barred under Section 28I(2)(a) of the Customs Act, 1962. (ii) Whether imported aircraft seats, when used to replace existing seats, are parts of aircraft imported for servicing, repair or maintenance within Condition No. 21 of Notification No. 12/2012-Cus dated 17.03.2012.
Issue (i): Whether the advance ruling application was barred under Section 28I(2)(a) of the Customs Act, 1962.
Analysis: The application was filed before the first relevant import and the Revenue was informed before the imports were affected. The bar under Section 28I(2)(a) applies only where the question is already pending in the applicant's case before the specified authorities at the relevant time. Subsequent imports did not make the applicant ineligible.
Conclusion: The application was not barred under Section 28I(2)(a) of the Customs Act, 1962.
Issue (ii): Whether imported aircraft seats, when used to replace existing seats, are parts of aircraft imported for servicing, repair or maintenance within Condition No. 21 of Notification No. 12/2012-Cus dated 17.03.2012.
Analysis: Notification No. 12/2012-Cus grants exemption to parts of aircraft of heading 8802 when imported for servicing, repair or maintenance of aircraft used for scheduled air transport service. The term 'maintenance' in the Aircraft Rules, 1937 is broad and includes replacement, modifications, repairs and servicing. Aircraft seats are integral to the aircraft, and replacement of seats for operational use falls within maintenance. The exemption notification must be read according to its plain language, and the tariff classification of seats does not defeat the notification where the notification covers parts of aircraft.
Conclusion: Imported aircraft seats used for replacement qualify as parts imported for servicing, repair or maintenance, and are eligible for the benefit of Condition No. 21 of Notification No. 12/2012-Cus dated 17.03.2012.
Final Conclusion: The ruling holds that the application was maintainable and that the proposed import of replacement aircraft seats is covered by the exemption condition for parts imported for servicing, repair or maintenance of aircraft used in scheduled air transport service.
Ratio Decidendi: An exemption notification covering parts of aircraft must be applied according to its plain terms, and where the governing aviation rules define maintenance broadly to include replacement and modification, replacement seats integral to aircraft can fall within servicing, repair or maintenance for exemption purposes.
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