Auxiliary duty exemption for simulator component imports limits duty to the rate applicable to aircraft component parts. Exemption limits auxiliary customs duty on imported component parts of aeroplane and other aircraft simulators to the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft, superseding an earlier notification and invoking powers under the Customs Act and Finance Act to grant the public-interest exemption for items classifiable in Chapter 88 of the Customs Tariff.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption for simulator component imports limits duty to the rate applicable to aircraft component parts.
Exemption limits auxiliary customs duty on imported component parts of aeroplane and other aircraft simulators to the auxiliary duty rate applicable to component parts of aeroplanes or other aircraft, superseding an earlier notification and invoking powers under the Customs Act and Finance Act to grant the public-interest exemption for items classifiable in Chapter 88 of the Customs Tariff.
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