Aircraft parts exemption depends on actual description of goods, not tariff chapter classification, for Boeing 737 cabin chairs.

Entitlement to Notification No. 145/77-Cus. depended on whether the goods answered the notification description of aircraft parts, not on classification under Chapter 88. Specially manufactured Boeing 737 cabin chairs, made to airworthiness standards, identified by catalogue numbers, and declared as aircraft parts, satisfied that description. The earlier view that absence of Chapter 88 classification defeated exemption was rejected. The goods were therefore entitled to the notification benefit, with consequential relief allowed.

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Issues: Whether the impugned Boeing 737 passenger cabin chairs were entitled to the benefit of Notification No. 145/77-Cus. dated 9-7-1977 notwithstanding that they were not classifiable under Chapter 88 of the Customs Tariff.

Analysis: The notification was construed as not being confined to goods falling under any particular tariff heading. Eligibility turned on whether the goods answered the description of aircraft, aircraft parts, aircraft engines, aircraft engine parts, or rubber tyres and tubes used exclusively for aircraft. The evidence showed that the items were specially manufactured Boeing 737 cabin chairs, made to airworthiness standards, bearing specific catalogue numbers, and declared for customs purposes as aircraft parts. On that basis, the earlier view that absence of Chapter 88 classification defeated the notification claim was rejected.

Conclusion: The goods were held entitled to the benefit of Notification No. 145/77-Cus. and the claim was allowed with consequential relief.

Ratio Decidendi: Entitlement to an exemption notification covering aircraft and aircraft parts depends on the actual nature and description of the goods, and not on their classification under a particular tariff chapter.

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