Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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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