Auxiliary duty parity: simulator aircraft component imports limited to the same auxiliary duty rate as aircraft component parts. Exemption for imported component parts of simulators of aeroplanes and other aircraft classified under Chapter 88: the Central Government exempts those parts from that portion of the auxiliary duty of customs which exceeds the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft, thereby limiting auxiliary duty liability on simulator components to the same rate as genuine aircraft component parts under the Finance Bill and relevant notifications.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty parity: simulator aircraft component imports limited to the same auxiliary duty rate as aircraft component parts.
Exemption for imported component parts of simulators of aeroplanes and other aircraft classified under Chapter 88: the Central Government exempts those parts from that portion of the auxiliary duty of customs which exceeds the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft, thereby limiting auxiliary duty liability on simulator components to the same rate as genuine aircraft component parts under the Finance Bill and relevant notifications.
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