Aircraft parts exemption upheld for batteries designed for aircraft use despite general-use tariff classification.

Imported batteries specially designed for aircraft use were treated as eligible for exemption under Notification No. 11/97-Cus. despite classification under sub-heading 8506.90 as goods of general use. The deciding test was end-use and design: the product literature showed aircraft-specific use, and Customs was required to assess whether the goods were likely to be used in an aircraft rather than deny benefit solely because they could also fall within a general-use heading. Ownership of an aircraft by the importer supported resolving doubt in favour of the claimed use, and the batteries were accepted as aircraft parts for the notification.

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Issues: Whether imported batteries designed for use in an aircraft were entitled to the benefit of Notification No. 11/97-Cus. despite being classified under sub-heading 8506.90 as goods of general use.

Analysis: The goods were shown by the product literature to be specially designed for use in aircraft. The notification extended exemption to parts of aeroplanes and required the Customs authorities to see whether the goods were likely to be used in an aircraft, rather than to deny the benefit merely because the goods could also be treated as items of general use. The ownership of an aircraft by the importer was treated as sufficient to resolve any doubt in favour of the claimed end-use.

Conclusion: The batteries qualified as aircraft parts for the purpose of the notification and the exemption was available to the importer.

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