https://www.taxtmi.com/caselaws?id=111774 Imported disc packs designed solely for use with a pilot simulator were required to be classified by the apparatus and principal use rather than as ordinary computer discs. Applying the tariff notes on recorded media and parts and accessories, the article was treated as a component part of an aircraft simulator and classified under Heading 88.05. On that classification, the exemption under Notification No. 298/76 for component parts of simulators of aeroplanes and other aircraft in Chapter 88 was available, and denial of the benefit was found incorrect. en-us Fri, 14 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111774 Imported disc packs designed solely for use with a pilot simulator were required to be classified by the apparatus and principal use rather than as ordinary computer discs. Applying the tariff notes on recorded media and parts and accessories, the article was treated as a component part of an aircraft simulator and classified under Heading 88.05. On that classification, the exemption under Notification No. 298/76 for component parts of simulators of aeroplanes and other aircraft in Chapter 88 was available, and denial of the benefit was found incorrect. Case-Laws Customs Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111774