https://www.taxtmi.com/caselaws?id=95010 Imported batteries specially designed for aircraft use were treated as eligible for exemption under Notification No. 11/97-Cus. despite classification under sub-heading 8506.90 as goods of general use. The deciding test was end-use and design: the product literature showed aircraft-specific use, and Customs was required to assess whether the goods were likely to be used in an aircraft rather than deny benefit solely because they could also fall within a general-use heading. Ownership of an aircraft by the importer supported resolving doubt in favour of the claimed use, and the batteries were accepted as aircraft parts for the notification. en-us Tue, 24 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 11:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95010 Imported batteries specially designed for aircraft use were treated as eligible for exemption under Notification No. 11/97-Cus. despite classification under sub-heading 8506.90 as goods of general use. The deciding test was end-use and design: the product literature showed aircraft-specific use, and Customs was required to assess whether the goods were likely to be used in an aircraft rather than deny benefit solely because they could also fall within a general-use heading. Ownership of an aircraft by the importer supported resolving doubt in favour of the claimed use, and the batteries were accepted as aircraft parts for the notification. Case-Laws Customs Tue, 24 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95010