Business reorganisation requires recognition of successor's modified return; draft orders against dissolved transferor quashed and fresh review direct...
Pre-commencement R&D deduction denied where business had not commenced; deeming benefit requires tangible start of manufacture or commercial exploitat...
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Parts of aircraft and helicopters manufactured to customer designs do not qualify as parts of general use and are not excluded by the Notes to Section XVII. Because they are bespoke components and are neither propellers, rotors, nor under carriages, they cannot be classified under the specific headings for those items and therefore fall within the residual tariff item for other parts of aeroplanes, helicopters or unmanned aircraft. The ruling applies precedent treating bespoke aluminium fittings and similar components as parts of aircraft and concludes classification under tariff item 88073000.
Parts of aircraft and helicopters manufactured to customer designs do not qualify as parts of general use and are not excluded by the Notes to Section XVII. Because they are bespoke components and are neither propellers, rotors, nor under carriages, they cannot be classified under the specific headings for those items and therefore fall within the residual tariff item for other parts of aeroplanes, helicopters or unmanned aircraft. The ruling applies precedent treating bespoke aluminium fittings and similar components as parts of aircraft and concludes classification under tariff item 88073000.
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