https://www.taxtmi.com/caselaws?id=402985 The Tribunal held that the appellant, a scheduled airline operator, was entitled to exemption from payment of IGST under Exemption Notification No. 45/2017 on re-import of repaired aircrafts and parts into India. The Commissioner of Customs' assessment orders levying IGST were set aside, emphasizing that "duty of customs" in the notification does not include IGST. The appeals were allowed, overturning the previous decision and clarifying the exclusion of IGST from the term "duty of customs." en-us Wed, 13 Jan 2021 00:00:00 +0530 Tue, 19 Jan 2021 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402985 The Tribunal held that the appellant, a scheduled airline operator, was entitled to exemption from payment of IGST under Exemption Notification No. 45/2017 on re-import of repaired aircrafts and parts into India. The Commissioner of Customs' assessment orders levying IGST were set aside, emphasizing that "duty of customs" in the notification does not include IGST. The appeals were allowed, overturning the previous decision and clarifying the exclusion of IGST from the term "duty of customs." Case-Laws Customs Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402985