https://www.taxtmi.com/caselaws?id=751264 Exemption under Notification for imported aircraft parts turns on whether goods constitute parts of the aircraft intended for servicing, repair or maintenance. The first imported prototype was held to be an engineering test unit not forming part of the aircraft, so the notification benefit was denied. For the other two imports, technical specifications and a Flight Clearance Certificate established that the EFIS replaces conventional cockpit instruments and forms part of the aircraft; accordingly those imports were held eligible for the notification benefit. The tribunal applied usage-based interpretation referencing aircraft practice and the Aircraft Rules to distinguish prototypes from serviceable replacement parts. en-us Mon, 08 Apr 2024 00:00:00 +0530 Tue, 27 Jan 2026 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751264 Exemption under Notification for imported aircraft parts turns on whether goods constitute parts of the aircraft intended for servicing, repair or maintenance. The first imported prototype was held to be an engineering test unit not forming part of the aircraft, so the notification benefit was denied. For the other two imports, technical specifications and a Flight Clearance Certificate established that the EFIS replaces conventional cockpit instruments and forms part of the aircraft; accordingly those imports were held eligible for the notification benefit. The tribunal applied usage-based interpretation referencing aircraft practice and the Aircraft Rules to distinguish prototypes from serviceable replacement parts. Case-Laws Customs Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751264