Helicopter oxygen system parts treated as military stores, making customs exemption and duty refund available to the importer.

Oxygen cylinders, oxygen regulators and hose L.P. imported for helicopter use were treated as part of a helicopter oxygen system specifically designed for aircraft fitted for high-altitude flight. Because the goods were not of general use and fell within the notification entry for military stores, Notification No. 206/76-Cus. applied. The importer was therefore entitled to refund of duty, and the Revenue's challenge failed.

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Issues: Whether oxygen cylinders, oxygen regulators and hose L.P. imported for helicopter use were covered by Notification No. 206/76-Cus. as military stores and entitled the importer to refund of duty.

Analysis: The imported items were found to form part of the helicopter oxygen system, being specifically designed and embedded for helicopter usage. The Tribunal accepted the technical material showing that the system was not of general use and was intended for aircraft fitted for high-altitude flight. It further noted that Notification No. 206/76-Cus. exempted, among others, aircraft parts and military stores, and held that the goods in question fell within the entry relating to military stores.

Conclusion: The goods were covered by the notification as military stores, and the refund benefit was available to the importer. The appeals by the Revenue were dismissed.

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