https://www.taxtmi.com/caselaws?id=111774 Imported disc packs designed solely for use with a pilot simulator are classified by the apparatus for which they are intended and their principal use, rather than merely as computer discs. Under the relevant tariff notes on recorded media and parts and accessories, a disc pack functioning as a component of an aircraft simulator falls under Heading 88.05. Classification under that heading makes the disc pack eligible for the exemption available to component parts of aeroplane and aircraft simulators under Notification No. 298/76. Denial of the exemption is therefore incorrect where the goods satisfy those intended-use and component-part conditions. 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 are classified by the apparatus for which they are intended and their principal use, rather than merely as computer discs. Under the relevant tariff notes on recorded media and parts and accessories, a disc pack functioning as a component of an aircraft simulator falls under Heading 88.05. Classification under that heading makes the disc pack eligible for the exemption available to component parts of aeroplane and aircraft simulators under Notification No. 298/76. Denial of the exemption is therefore incorrect where the goods satisfy those intended-use and component-part conditions. Case-Laws Customs Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111774