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of <h1>India exempts aircraft simulator parts from auxiliary customs duty under Notification No. 164/89-Cus, superseding previous rules.</h1> The Central Government of India, under the Customs Act, 1962, and the Finance Act, 1989, has issued Notification No. 164/89-Cus dated May 12, 1989. This notification exempts component parts of simulators for aeroplanes and other aircraft, classified under Chapter 88 of the Customs Tariff Act, 1975, from auxiliary customs duty. The exemption applies to the extent that the auxiliary duty exceeds the rate applicable to component parts of aeroplanes or other aircraft, as per the Finance Act and any relevant notifications in force. This supersedes a previous notification dated March 1, 1989.
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