International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
AAR held that the proposed imports, Air Start Unit (ASU) GS-400 and Air Conditioning Unit (ACU) GF-50, are classifiable as aircraft parts under CTH 8807 30 10. Applying Section XVII Note 3, AAR found both units are engineered solely and principally for aircraft operation, have exclusive aircraft couplings/parameters, and lack any plausible general-purpose use, thus not being "parts of general use" excluded by Note 2. Relying on the SC ruling in Commissioner v. Mak Controls and subsequent CESTAT application, AAR concluded that such ground-based units functioning as APU-off substitutes form integral parts of aircraft systems and must be classified under heading 8807 30 10.
AAR held that the proposed imports, Air Start Unit (ASU) GS-400 and Air Conditioning Unit (ACU) GF-50, are classifiable as aircraft parts under CTH 8807 30 10. Applying Section XVII Note 3, AAR found both units are engineered solely and principally for aircraft operation, have exclusive aircraft couplings/parameters, and lack any plausible general-purpose use, thus not being "parts of general use" excluded by Note 2. Relying on the SC ruling in Commissioner v. Mak Controls and subsequent CESTAT application, AAR concluded that such ground-based units functioning as APU-off substitutes form integral parts of aircraft systems and must be classified under heading 8807 30 10.
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