https://www.taxtmi.com/caselaws?id=33325 Customs exemption for aircraft servicing was applied by reference to the ordinary and commercial meaning of the notified goods and their end use. Consumables such as lubricants, oils and greases were held not to be raw materials for servicing, so exemption was denied. Nuts, bolts, rivets, screws, clamps and couplings were treated as aircraft parts, and the benefit was available even where import was made by a third-party service provider, provided the goods were for servicing, repair or maintenance. Re-imports of engine modules for Indian scheduled operators and home-base or regional-pool maintenance arrangements were covered, but imports linked to foreign airline operations or outside the notified maintenance framework were excluded. en-us Mon, 21 Jan 2008 00:00:00 +0530 Tue, 05 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33325 Customs exemption for aircraft servicing was applied by reference to the ordinary and commercial meaning of the notified goods and their end use. Consumables such as lubricants, oils and greases were held not to be raw materials for servicing, so exemption was denied. Nuts, bolts, rivets, screws, clamps and couplings were treated as aircraft parts, and the benefit was available even where import was made by a third-party service provider, provided the goods were for servicing, repair or maintenance. Re-imports of engine modules for Indian scheduled operators and home-base or regional-pool maintenance arrangements were covered, but imports linked to foreign airline operations or outside the notified maintenance framework were excluded. Case-Laws Customs Mon, 21 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33325