Auxiliary duty exemption on simulator component imports limited to aircraft component rate under existing customs tariff notifications. Component parts of simulators of aeroplanes and other aircraft within Chapter 88, when imported into India, are exempt from that portion of auxiliary customs duty which exceeds the amount calculated at the auxiliary duty rate leviable on component parts of aeroplanes or other aircraft, subject to the Finance Act levy provisions and any relevant notification in force.
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.
Auxiliary duty exemption on simulator component imports limited to aircraft component rate under existing customs tariff notifications.
Component parts of simulators of aeroplanes and other aircraft within Chapter 88, when imported into India, are exempt from that portion of auxiliary customs duty which exceeds the amount calculated at the auxiliary duty rate leviable on component parts of aeroplanes or other aircraft, subject to the Finance Act levy provisions and any relevant notification in force.
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