https://www.taxtmi.com/caselaws?id=465487 The customs exemption under Serial No. 545 of Notification No. 50/2017-Customs was held applicable to parts of turbo-jet engines used in fighter aircraft because the entry covered parts of aircraft falling under any chapter unless expressly excluded. The ruling applied the plain language of the notification and the settled rule that exemption provisions must be construed strictly according to their terms. It also accepted that specially designed components used solely as integral parts of aircraft engines may qualify as parts of aircraft, including where a part of a part is functionally integral to the whole. On that basis, the imported parts were found eligible for concessional customs treatment. en-us Tue, 26 Mar 2024 00:00:00 +0530 Sat, 27 Dec 2025 18:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465487 The customs exemption under Serial No. 545 of Notification No. 50/2017-Customs was held applicable to parts of turbo-jet engines used in fighter aircraft because the entry covered parts of aircraft falling under any chapter unless expressly excluded. The ruling applied the plain language of the notification and the settled rule that exemption provisions must be construed strictly according to their terms. It also accepted that specially designed components used solely as integral parts of aircraft engines may qualify as parts of aircraft, including where a part of a part is functionally integral to the whole. On that basis, the imported parts were found eligible for concessional customs treatment. Case-Laws Customs Tue, 26 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465487