https://www.taxtmi.com/caselaws?id=753230 CESTAT Bangalore ruled in favor of appellant regarding exemption eligibility under Notification No.153/1994 for imported aircraft spare parts used in engine repairs. The tribunal held that the notification covers goods of foreign origin imported for repairs and return, not limited to goods themselves requiring repair. Since spare parts were bonded, used for repairing engines, and subsequently exported, appellant qualified for duty exemption. The original authority's restrictive interpretation was rejected, and the impugned order was set aside with appeals allowed. en-us Tue, 21 May 2024 00:00:00 +0530 Wed, 29 May 2024 08:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753230 CESTAT Bangalore ruled in favor of appellant regarding exemption eligibility under Notification No.153/1994 for imported aircraft spare parts used in engine repairs. The tribunal held that the notification covers goods of foreign origin imported for repairs and return, not limited to goods themselves requiring repair. Since spare parts were bonded, used for repairing engines, and subsequently exported, appellant qualified for duty exemption. The original authority's restrictive interpretation was rejected, and the impugned order was set aside with appeals allowed. Case-Laws Customs Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753230