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of <h1>Imported Aircraft Batteries Exempt Under Notification 11/97-Cus if Designed for Aircraft Use</h1> The Appellate Tribunal CEGAT, Mumbai held that imported aircraft batteries are exempt under Notification No. 11/97-Cus if designed for aircraft use. The ... Battery imported by appellant having own aircraft The Appellate Tribunal CEGAT, Mumbai found that imported batteries specially designed for aircraft qualified for exemption under Notification No. 11/97-Cus. The Tribunal emphasized that the focus should be on whether the goods are likely to be used in an aircraft, not on general use classification. The appeal was allowed, granting relief to the appellants.
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