https://www.taxtmi.com/caselaws?id=783351 Specialised ground support equipment used solely or principally for aircraft operations is classifiable as a part of aircraft under Chapter 88 when it satisfies Note 3 to Section XVII. An Air Start Unit engineered exclusively to provide high-pressure air for engine start, and an aircraft-dedicated Air Conditioning Unit supplying pre-conditioned air during ground operations, were both treated as aircraft parts rather than general machinery. The classification turned on their aircraft-specific design, exclusive coupling with aircraft, and absence of general-purpose utility, despite broader headings covering similar machinery elsewhere in the tariff. en-us Tue, 07 Oct 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783351 Specialised ground support equipment used solely or principally for aircraft operations is classifiable as a part of aircraft under Chapter 88 when it satisfies Note 3 to Section XVII. An Air Start Unit engineered exclusively to provide high-pressure air for engine start, and an aircraft-dedicated Air Conditioning Unit supplying pre-conditioned air during ground operations, were both treated as aircraft parts rather than general machinery. The classification turned on their aircraft-specific design, exclusive coupling with aircraft, and absence of general-purpose utility, despite broader headings covering similar machinery elsewhere in the tariff. Case-Laws Customs Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783351