https://www.taxtmi.com/caselaws?id=171884 A Ground Power Unit specially designed for exclusive use with aircraft was treated by the majority as an adjunct and part of the aircraft, because its principal and sole function was to operate only when attached to the aircraft on the ground and to substitute for the inbuilt auxiliary power source. Applying Section Note 3 of Section XVII, the majority preferred Heading 8803 over Heading 8502 and held that the exemption under Notification No. 65/93-C.E. was available. The dissent viewed the unit as only a servicing apparatus, not a part of the aircraft, and would have denied the exemption. en-us Tue, 16 Jun 1998 00:00:00 +0530 Sat, 08 Aug 2015 11:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171884 A Ground Power Unit specially designed for exclusive use with aircraft was treated by the majority as an adjunct and part of the aircraft, because its principal and sole function was to operate only when attached to the aircraft on the ground and to substitute for the inbuilt auxiliary power source. Applying Section Note 3 of Section XVII, the majority preferred Heading 8803 over Heading 8502 and held that the exemption under Notification No. 65/93-C.E. was available. The dissent viewed the unit as only a servicing apparatus, not a part of the aircraft, and would have denied the exemption. Case-Laws Central Excise Tue, 16 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171884