Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
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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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