https://www.taxtmi.com/article/detailed?id=16864 Customs classification of aircraft integrated drive generators and starter generators falls under CTH 8501, not CTH 8511, making them eligible for the relevant duty exemption. A personal penalty on a Customs Broker under Section 117 cannot be sustained merely because of a classification dispute, since the responsibility for the truth and correctness of the declaration lies with the importer under Section 46(4) and Section 46(4A). en-us Wed, 08 Jul 2026 09:09:38 +0530 Wed, 08 Jul 2026 09:09:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16864 Customs classification of aircraft integrated drive generators and starter generators falls under CTH 8501, not CTH 8511, making them eligible for the relevant duty exemption. A personal penalty on a Customs Broker under Section 117 cannot be sustained merely because of a classification dispute, since the responsibility for the truth and correctness of the declaration lies with the importer under Section 46(4) and Section 46(4A). Articles Customs - Import - Export - SEZ Wed, 08 Jul 2026 09:09:38 +0530 https://www.taxtmi.com/article/detailed?id=16864