https://www.taxtmi.com/caselaws?id=794498 Goods used with aircraft gas turbine engines were analysed under the tariff distinction between CTH 8501 and CTH 8511, with the HSN Notes and an earlier ruling supporting classification under CTH 8501 because CTH 8511 is confined to equipment used with spark-ignition or compression-ignition internal combustion engines. The classification under CTH 8501 was treated as correct, so the duty demand premised on CTH 8511 was unsustainable. Penalty on the Customs House Agent under section 117 was also found unsustainable because there was no evidence of overt act, role, or connivance, and classification responsibility lay with the importer/exporter. en-us Wed, 24 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794498 Goods used with aircraft gas turbine engines were analysed under the tariff distinction between CTH 8501 and CTH 8511, with the HSN Notes and an earlier ruling supporting classification under CTH 8501 because CTH 8511 is confined to equipment used with spark-ignition or compression-ignition internal combustion engines. The classification under CTH 8501 was treated as correct, so the duty demand premised on CTH 8511 was unsustainable. Penalty on the Customs House Agent under section 117 was also found unsustainable because there was no evidence of overt act, role, or connivance, and classification responsibility lay with the importer/exporter. Case-Laws Customs Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794498