Auxiliary duty cap for simulator component imports limited to the rate applicable to aircraft component parts under customs rules. Exempts component parts of simulators of aeroplanes and other aircraft from auxiliary customs duty in excess of the amount computed at the rate applicable to component parts of aeroplanes or other aircraft, by capping auxiliary duty on imported simulator components at the rate leviable on aircraft component parts as specified in the Finance Bill and relevant notifications.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty cap for simulator component imports limited to the rate applicable to aircraft component parts under customs rules.
Exempts component parts of simulators of aeroplanes and other aircraft from auxiliary customs duty in excess of the amount computed at the rate applicable to component parts of aeroplanes or other aircraft, by capping auxiliary duty on imported simulator components at the rate leviable on aircraft component parts as specified in the Finance Bill and relevant notifications.
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