Auxiliary customs duty exemption for simulator aircraft parts limits additional duty to the rate applicable to aeroplane parts. Component parts of simulators of aeroplanes and other aircrafts, when imported and falling within the relevant tariff chapter, are exempted from that portion of the auxiliary customs duty in excess of the amount calculated at the rate leviable on component parts of aeroplanes or other aircrafts, such exemption being subject to the rate and any relevant notification in force under the Finance Bill and customs law.
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Provisions expressly mentioned in the judgment/order text.
Auxiliary customs duty exemption for simulator aircraft parts limits additional duty to the rate applicable to aeroplane parts.
Component parts of simulators of aeroplanes and other aircrafts, when imported and falling within the relevant tariff chapter, are exempted from that portion of the auxiliary customs duty in excess of the amount calculated at the rate leviable on component parts of aeroplanes or other aircrafts, such exemption being subject to the rate and any relevant notification in force under the Finance Bill and customs law.
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