https://www.taxtmi.com/caselaws?id=267566 Imported aerobridges and related spares were held to fall within customs exemption notifications covering navigational, communication, air-traffic control and landing equipment, as well as spares for maintenance, when imported by the Airports Authority of India. The precise tariff heading was immaterial because the notifications applied to goods described as falling under "84 or any other chapter" if the description and prescribed conditions were met. The required certificate from the delegated DGCA authority had been produced, and the record showed compliance with the exemption conditions. A later notification expressly referring to passenger boarding bridges and aerobridges reinforced that such goods were within the exemption scheme; the assessee therefore received the exemption benefit and the appeal failed. en-us Tue, 13 Oct 2015 00:00:00 +0530 Fri, 08 Jan 2016 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267566 Imported aerobridges and related spares were held to fall within customs exemption notifications covering navigational, communication, air-traffic control and landing equipment, as well as spares for maintenance, when imported by the Airports Authority of India. The precise tariff heading was immaterial because the notifications applied to goods described as falling under "84 or any other chapter" if the description and prescribed conditions were met. The required certificate from the delegated DGCA authority had been produced, and the record showed compliance with the exemption conditions. A later notification expressly referring to passenger boarding bridges and aerobridges reinforced that such goods were within the exemption scheme; the assessee therefore received the exemption benefit and the appeal failed. Case-Laws Customs Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267566