https://www.taxtmi.com/caselaws?id=82105 Entitlement to Notification No. 145/77-Cus. depended on whether the goods answered the notification description of aircraft parts, not on classification under Chapter 88. Specially manufactured Boeing 737 cabin chairs, made to airworthiness standards, identified by catalogue numbers, and declared as aircraft parts, satisfied that description. The earlier view that absence of Chapter 88 classification defeated exemption was rejected. The goods were therefore entitled to the notification benefit, with consequential relief allowed. en-us Tue, 11 Apr 1989 00:00:00 +0530 Fri, 01 Jul 2011 18:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82105 Entitlement to Notification No. 145/77-Cus. depended on whether the goods answered the notification description of aircraft parts, not on classification under Chapter 88. Specially manufactured Boeing 737 cabin chairs, made to airworthiness standards, identified by catalogue numbers, and declared as aircraft parts, satisfied that description. The earlier view that absence of Chapter 88 classification defeated exemption was rejected. The goods were therefore entitled to the notification benefit, with consequential relief allowed. Case-Laws Customs Tue, 11 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82105