Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
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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