https://www.taxtmi.com/caselaws?id=786596 The article addresses whether re imported repaired aircraft parts attract integrated tax and whether a later notification is clarificatory and retrospective. It concludes the phrase "duty of customs" in the exemption notification must be read as duties leviable under the Customs Act and tariff schedules and does not include IGST or compensation cess; accordingly re imported repaired parts qualify for exemption from IGST under the earlier notification and IGST assessments were set aside. It further concludes the subsequent notification expanded the tax net and is not a retrospective clarificatory amendment, so it cannot be applied to earlier periods. 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 The article addresses whether re imported repaired aircraft parts attract integrated tax and whether a later notification is clarificatory and retrospective. It concludes the phrase "duty of customs" in the exemption notification must be read as duties leviable under the Customs Act and tariff schedules and does not include IGST or compensation cess; accordingly re imported repaired parts qualify for exemption from IGST under the earlier notification and IGST assessments were set aside. It further concludes the subsequent notification expanded the tax net and is not a retrospective clarificatory amendment, so it cannot be applied to earlier periods. Case-Laws Customs Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786596