https://www.taxtmi.com/caselaws?id=753499 The Authority for Advance Rulings, Karnataka held that the jet suit did not satisfy the statutory definition of an aircraft under the Aircraft Act, 1934, as no DGCA licence, registration or exemption for aircraft operation was shown. On that basis, the EDF Thrusters with Battery Pack were treated as electric ducted fans with the essential character of fans, not as parts of aircraft. Applying tariff classification principles and the rule that the most specific description prevails, the goods were classified under heading 8414, sub-heading 8414.5990, and not under heading 8807. en-us Tue, 21 May 2024 00:00:00 +0530 Mon, 05 May 2025 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753499 The Authority for Advance Rulings, Karnataka held that the jet suit did not satisfy the statutory definition of an aircraft under the Aircraft Act, 1934, as no DGCA licence, registration or exemption for aircraft operation was shown. On that basis, the EDF Thrusters with Battery Pack were treated as electric ducted fans with the essential character of fans, not as parts of aircraft. Applying tariff classification principles and the rule that the most specific description prevails, the goods were classified under heading 8414, sub-heading 8414.5990, and not under heading 8807. Case-Laws GST Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753499