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of <h1>India exempts simulator parts for aircraft from auxiliary customs duty under Notification No. 28/91-Cus, superseding previous rules.</h1> The Central Government of India has issued Notification No. 28/91-Cus, dated March 14, 1991, under the Customs Act, 1962, and the Finance Act, 1991, to exempt component parts of simulators for aeroplanes and other aircraft from auxiliary customs duty. This exemption applies to items classified under Chapter 88 of the Customs Tariff Act, 1975, and supersedes the previous notification No. 15/91-Customs dated March 5, 1991. The exemption reduces the auxiliary duty to align with the rate applicable to component parts of aeroplanes or other aircraft as specified in the relevant notifications.
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