Whether goods qualify as "parts of aircraft": tribunal applied...

Whether goods qualify as "parts of aircraft": tribunal applied ordinary meaning of "part" and "component" and noted the adjudicator found goods were not aircraft parts and duty short-paid under Notification No.50/2017-Sr.545; consequence - original finding of liability was set aside for fresh consideration. Relevance and admissibility of Ministry declarations and certificates: declarations stating the extinguishers are mandatory and specifically designed for aircraft are material to the parts inquiry; consequence - AO must consider these documents and decide afresh. Impugned order vacated and matter remanded for de novo adjudication. - CESTAT