https://www.taxtmi.com/caselaws?id=786596 IGST exemption under Notification No.45/2017-Cus. applies to re-imported repaired aircraft parts because "duty of customs" refers to duties leviable under the Customs Act and Customs Tariff schedules, not integrated tax or compensation cess levied under the IGST Act. Consequently, IGST cannot be sustained on the relevant re-imports under that notification. Notification No.36/2021-Cus. substantively expanded the tax net rather than merely clarifying existing law. It therefore has no retrospective operation and cannot impose IGST for periods before its effective date. Assessment and appellate orders denying the exemption were set aside, while Revenue appeals were rejected. en-us Tue, 18 Nov 2025 00:00:00 +0530 Mon, 16 Feb 2026 09:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786596 IGST exemption under Notification No.45/2017-Cus. applies to re-imported repaired aircraft parts because "duty of customs" refers to duties leviable under the Customs Act and Customs Tariff schedules, not integrated tax or compensation cess levied under the IGST Act. Consequently, IGST cannot be sustained on the relevant re-imports under that notification. Notification No.36/2021-Cus. substantively expanded the tax net rather than merely clarifying existing law. It therefore has no retrospective operation and cannot impose IGST for periods before its effective date. Assessment and appellate orders denying the exemption were set aside, while Revenue appeals were rejected. Case-Laws Customs Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786596