https://www.taxtmi.com/caselaws?id=48692 The Tribunal allowed the appeal, determining that aeroplane tyres qualify as spare parts of aeroplanes and are eligible for exemption under Notification No. 99/81-Cus. It concluded that tyres are essential for the functioning of aircraft, specifically for take-off and landing, and thus meet the notification's provisions. The Tribunal resolved the conflicting decisions by emphasizing that the tyres are imported for servicing aeroplanes, and no evidence was presented to dispute this claim. Consequently, the exemption for the imported aeroplane tyres was granted. en-us Wed, 12 Aug 1987 00:00:00 +0530 Fri, 03 Nov 2023 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48692 The Tribunal allowed the appeal, determining that aeroplane tyres qualify as spare parts of aeroplanes and are eligible for exemption under Notification No. 99/81-Cus. It concluded that tyres are essential for the functioning of aircraft, specifically for take-off and landing, and thus meet the notification's provisions. The Tribunal resolved the conflicting decisions by emphasizing that the tyres are imported for servicing aeroplanes, and no evidence was presented to dispute this claim. Consequently, the exemption for the imported aeroplane tyres was granted. Case-Laws Customs Wed, 12 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48692