Exemption to aeroplane spare parts: customs duty above a minimal ad valorem rate exempt; servicing spares also free of additional duty. The Central Government exempts aeroplane parts (excluding rubber tyres and tubes), aeroplane engines, aeroplane engine parts, and rubber tyres and tubes used exclusively for aeroplanes, when imported into India, from that portion of customs duty specified in the First Schedule to the Customs Tariff Act, 1975 which is in excess of 3% ad valorem; items (a), (b) and (c) imported as spare parts for servicing are further exempt from the whole of the additional duty leviable under section 3 of the said Act.
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Provisions expressly mentioned in the judgment/order text.
Exemption to aeroplane spare parts: customs duty above a minimal ad valorem rate exempt; servicing spares also free of additional duty.
The Central Government exempts aeroplane parts (excluding rubber tyres and tubes), aeroplane engines, aeroplane engine parts, and rubber tyres and tubes used exclusively for aeroplanes, when imported into India, from that portion of customs duty specified in the First Schedule to the Customs Tariff Act, 1975 which is in excess of 3% ad valorem; items (a), (b) and (c) imported as spare parts for servicing are further exempt from the whole of the additional duty leviable under section 3 of the said Act.
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