Duty exemption upheld for aircraft survival equipment where documentary discrepancies were explained and supporting certificates confirmed exclusive use.

Duty exemption for imported ejection seats, parachutes and survival packs was upheld where the exemption certificate and release notes showed the goods were for exclusive use in the specified aircraft. A discrepancy between the purchase order number in the documents and the invoice details was explained as a despatch number reference and a typographical error in the year, and the Tribunal accepted that explanation. On that basis, the supporting certificates were treated as valid and relevant to the exemption notification, and refund of duty was directed.

---

---

Issues: Whether the duty exemption certificate and release notes established that the imported ejection seats, parachutes and survival packs were covered by the exemption notification and whether refund of duty was admissible.

Analysis: The discrepancy between the purchase order number in the exemption documents and the invoice details was explained as arising from a despatch number and a typographical error in the year portion. The Tribunal accepted this explanation and found no reason to doubt the validity or relevance of the duty exemption certificate. The supporting certificates showed that the goods were intended for exclusive use in the specified aircraft and were covered by the release notes.

Conclusion: The exemption claim was accepted and the order of the Appellate Collector was set aside, with refund directed.

---