Exemption of aircraft parts: full excise duty relief for parts used in manufacture or servicing, excluding rubber tyres and tubes. Exempts from the whole of excise duty all parts of aeroplanes and helicopters classified in the Tariff Schedule when required for manufacture or servicing, expressly excluding rubber tyres and tubes for aeroplanes; 'parts' are defined to include engines, engine parts, wireless apparatus, washers, screws, bearings and other Schedule items used for manufacture or servicing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption of aircraft parts: full excise duty relief for parts used in manufacture or servicing, excluding rubber tyres and tubes.
Exempts from the whole of excise duty all parts of aeroplanes and helicopters classified in the Tariff Schedule when required for manufacture or servicing, expressly excluding rubber tyres and tubes for aeroplanes; "parts" are defined to include engines, engine parts, wireless apparatus, washers, screws, bearings and other Schedule items used for manufacture or servicing.
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