https://www.taxtmi.com/caselaws?id=262465 Advance ruling applications are not barred under Section 28I(2)(a) of the Customs Act, 1962 where the question is not already pending in the applicant's case at the relevant time and the application is filed before the first relevant import. Replacement aircraft seats can qualify as parts imported for servicing, repair or maintenance under Condition No. 21 of Notification No. 12/2012-Cus, because aircraft maintenance is broadly understood to include replacement and modification and the exemption applies according to its plain terms. en-us Fri, 24 Jul 2015 00:00:00 +0530 Fri, 08 Jan 2016 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262465 Advance ruling applications are not barred under Section 28I(2)(a) of the Customs Act, 1962 where the question is not already pending in the applicant's case at the relevant time and the application is filed before the first relevant import. Replacement aircraft seats can qualify as parts imported for servicing, repair or maintenance under Condition No. 21 of Notification No. 12/2012-Cus, because aircraft maintenance is broadly understood to include replacement and modification and the exemption applies according to its plain terms. Case-Laws Customs Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262465