https://www.taxtmi.com/caselaws?id=800936 Sl. No. 2 of Notification No. 45/2017-Customs exempts aircraft parts re-imported after overseas repairs from IGST, while customs duty is confined to the repair value, freight and insurance. The later amendment extending the entry to tax and cess, together with the corresponding circular, was ultra vires to that extent. The IGST exemption therefore applies to qualifying re-imports made after the amendment as well. en-us Fri, 10 Jul 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800936 Sl. No. 2 of Notification No. 45/2017-Customs exempts aircraft parts re-imported after overseas repairs from IGST, while customs duty is confined to the repair value, freight and insurance. The later amendment extending the entry to tax and cess, together with the corresponding circular, was ultra vires to that extent. The IGST exemption therefore applies to qualifying re-imports made after the amendment as well. Case-Laws Customs Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800936