https://www.taxtmi.com/caselaws?id=120696 The customs exemption under Notification No. 23/98-Cus. was treated as available to an imported compressor used in a Ground Power Unit because the component could be regarded as part of an aircraft for the notification. The Tribunal relied on the fact that the same Bench's earlier view on this classification had already been carried in appeal and the civil appeal was dismissed by the Supreme Court. On that basis, the Revenue's objection that a compressor forming part of a Ground Power Unit could not qualify as an aircraft part was rejected, and the assessee retained the benefit of the exemption. en-us Tue, 05 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 16:15:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120696 The customs exemption under Notification No. 23/98-Cus. was treated as available to an imported compressor used in a Ground Power Unit because the component could be regarded as part of an aircraft for the notification. The Tribunal relied on the fact that the same Bench's earlier view on this classification had already been carried in appeal and the civil appeal was dismissed by the Supreme Court. On that basis, the Revenue's objection that a compressor forming part of a Ground Power Unit could not qualify as an aircraft part was rejected, and the assessee retained the benefit of the exemption. Case-Laws Customs Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120696