https://www.taxtmi.com/caselaws?id=84045 Imported powerchute/parawing goods were examined under the Aircraft Rules, Chapter 88 tariff headings and the HSN Notes, and were treated as powered hang gliders with parts classifiable under Heading 88.03. The exemption in Notification No. 145/77-Cus. was limited to aeroplanes, aeroplane parts, aeroplane engines, aeroplane engine parts, and rubber tyres and tubes used exclusively for aeroplanes. Because the notification used specific terms, the concession could not be extended by analogy to goods merely falling within the wider aircraft tariff structure. The claimed customs exemption therefore failed, and the import was not entitled to benefit under the notification. en-us Wed, 29 Mar 1995 00:00:00 +0530 Tue, 19 Jul 2011 14:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84045 Imported powerchute/parawing goods were examined under the Aircraft Rules, Chapter 88 tariff headings and the HSN Notes, and were treated as powered hang gliders with parts classifiable under Heading 88.03. The exemption in Notification No. 145/77-Cus. was limited to aeroplanes, aeroplane parts, aeroplane engines, aeroplane engine parts, and rubber tyres and tubes used exclusively for aeroplanes. Because the notification used specific terms, the concession could not be extended by analogy to goods merely falling within the wider aircraft tariff structure. The claimed customs exemption therefore failed, and the import was not entitled to benefit under the notification. Case-Laws Customs Wed, 29 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84045