https://www.taxtmi.com/caselaws?id=403134 The Tribunal ruled in favor of the Appellant, a scheduled airline operator, in a case concerning the availability of Integrated Goods and Service Tax (Integrated Tax) exemption for re-imported aircraft parts after repairs. The Tribunal held that "duty of customs" does not include integrated tax, granting the Appellant exemption from integrated tax under Exemption Notification No. 45/2017. Consequently, the Tribunal set aside the orders passed by the Commissioner (Appeals) and allowed all 415 appeals, affirming that the Appellant is not liable for integrated tax on re-imported repaired parts/aircrafts. en-us Fri, 15 Jan 2021 00:00:00 +0530 Wed, 20 Jan 2021 13:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403134 The Tribunal ruled in favor of the Appellant, a scheduled airline operator, in a case concerning the availability of Integrated Goods and Service Tax (Integrated Tax) exemption for re-imported aircraft parts after repairs. The Tribunal held that "duty of customs" does not include integrated tax, granting the Appellant exemption from integrated tax under Exemption Notification No. 45/2017. Consequently, the Tribunal set aside the orders passed by the Commissioner (Appeals) and allowed all 415 appeals, affirming that the Appellant is not liable for integrated tax on re-imported repaired parts/aircrafts. Case-Laws Customs Fri, 15 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403134