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of <h1>Government Exempts Aircraft Simulator Parts from Extra Customs Duty under Customs Act, 1962 and Finance Act, 1986</h1> The Central Government, exercising powers under the Customs Act, 1962, and the Finance Act, 1986, has issued a notification exempting component parts of simulators for aeroplanes and other aircraft from excess auxiliary customs duty. This exemption applies to parts falling under Chapter 88 of the Customs Tariff Act, 1975, when imported into India. The exemption supersedes a previous notification dated March 1, 1986, and aligns the auxiliary duty rate with that applicable to component parts of aeroplanes or other aircraft, as specified under the Finance Act and relevant current notifications.
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