Auxiliary duty exemption on aircraft simulator components aligns import duty with aeroplane component rates under a government notification. Exemption limits auxiliary customs duty on imported component parts of aeroplane and aircraft simulators to the rate applicable to component parts of aeroplanes or other aircraft, so that any excess duty above that calculated component-parts rate is not leviable, operating by government notification and superseding an earlier notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Auxiliary duty exemption on aircraft simulator components aligns import duty with aeroplane component rates under a government notification.
Exemption limits auxiliary customs duty on imported component parts of aeroplane and aircraft simulators to the rate applicable to component parts of aeroplanes or other aircraft, so that any excess duty above that calculated component-parts rate is not leviable, operating by government notification and superseding an earlier notification.
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