https://www.taxtmi.com/caselaws?id=88784 Imported simulator components described as specialised parts usable only in a flight simulator were treated as parts of a ground flying trainer under Heading 88.05, not as residuary electrical parts under Heading 85.48. The specific description of the goods, their direct linkage to the simulator, and the tariff treatment of simulators and their parts within Chapter 88 supported classification under sub-heading 8805.20. That classification in turn satisfied the conditions of Notification No. 298/76-Cus., making the exemption available to the imported goods in favour of the assessee. en-us Tue, 10 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 12:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88784 Imported simulator components described as specialised parts usable only in a flight simulator were treated as parts of a ground flying trainer under Heading 88.05, not as residuary electrical parts under Heading 85.48. The specific description of the goods, their direct linkage to the simulator, and the tariff treatment of simulators and their parts within Chapter 88 supported classification under sub-heading 8805.20. That classification in turn satisfied the conditions of Notification No. 298/76-Cus., making the exemption available to the imported goods in favour of the assessee. Case-Laws Customs Tue, 10 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88784