TaxTMI 
TaxTMI 
TaxTMI 
2026 (2) TMI 673
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.... referred to as 'subject goods, in short) proposed to be exported by the Applicant. The details (viz. description, photos, Raw material used, process involved in manufacturing etc.) of "parts of aero planes and helicopters" whose classification has been sought by the applicant are attached as Annexure-I to this application. 2. M/s. Dynamatic Manufacturing Limited, is engaged in the business of manufacture of Precision Machined Components, Sheet Metal Pressed Parts and Structural Assemblies for Aerospace Applications classifiable under CTH: 8807 3010 of the First Schedule to the Customs Tariff Act, 1975. 3. The Applicant have been issued with the Import Export Code: 0407017143 under section 7 of Foreign Trade (Development & Regulations) Act, 1992, to import the required raw materials and export the final products. The Applicant also registered under jurisdictional GST authorities and have been issued with the GSTIN 29AAKCS7852DIZY. 4 The Applicant is mainly manufacturing highly engineered detail parts of aircrafts such as detail parts for tail cone assembly, detail parts for power and mission cabinets, detail parts required for different Formers Assemblies used in the f....
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..... Dassault Aviation, France, the Applicant are procuring inputs i.e. aluminium sheet, stainless steel or titanium and manufacturing the detail parts as per the drawing and specification provided by M/s. Dassault Aviation, France. The said detail parts manufactured and exported by the Applicant will be exclusively used in specified model of the aircraft by M/s. Dassault Aviation, France. For exporting the said manufactured detail parts, the Applicant have obtained necessary Authorization from the Department of Defence Production, Ministry of Defence. 8. The Applicant. M/s Dynamatic Manufacturing Limited by means of bidding process, to manufacture and supply the Power and Mission Cabinets to Boeing Company for Boeing P8-A Aircraft. The Applicant is responsible for manufacturing, as per the standard specified by Boeing Company, the Applicant are procuring the Aluminium Sheets, Titanium, Stainless Steel and as per the engineering/drawing and specification, the Applicant are manufacturing the detail parts of Power and Mission Cabinets. Assembling the said detail parts, is exporting the Power and Mission Cabinets required for Boeing P8-A Aircraft. 8.1 M/s. Dynamatic Manufacturing L....
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....d holds the following aerospace certifications: * AS9100:2016 * NADCAP- Heat Treatment of Aluminium Alloys * NADCAP- NDT (Penetrant Testing) * NADCAP- Chromic Acid Anodising of Aluminium Alloys * NADCAP- Epoxy Primer Application 11. The applicant also submitted the Chartered Engineer Certificate dated 01.01.2026. In the said certificate Charted Engineer has given following observation: 11.1 The Final goods (FG parts) listed are manufactured exclusively for aircraft applications, including programs of Dassault Aviation (Falcon Aircraft) and other aircraft OEM and assembly programs as detailed in Annexure, with declared end use as aircraft structures and assemblies. 11.2 The parts are classified as Primary Aircraft Structural Parts, including ribs, splice plates, pick-ups, brackets, bent parts, and other load-bearing or interface components that are integral to aircraft structures and assemblies. 11.3 The raw materials used for these parts conform to aerospace-grade material specifications, supported by controlled raw material identification, defined standards, and traceability requirements. These materials are not standard com....
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.... parts of aircraft. The Raw materials are also approved by the vendor which is frequently examined and checked. That the process of manufacture is product and industry specific. They also submitted that before the export they also obtain SCOMET license form MOD for the parts to be exported meant for defense. They expressed that the subject product may be inspected by qualified Chartered Engineer if required. They also submit to produce a certificate of qualified Chartered Engineer in support of their claim. They contended that the subject goods Sr. No. 1 to 175 in the list merit classification under CTI-88073010 (earlier 88033000). They relied upon the following case laws: 1. Dynamatic Technologies CESTAT(B) Final Order No. 21410/2025 dated 11.09.2025 2. One Stop Airline (AAR)- New Delhi 2008(1) TMI 375 (A.A.R) 3. Inter Global Aviation-AAR-2015 (325) ELT 6i7 (A.A.R) 4. Shriprop Aerospace Pvt. Ltd .- AAR (2024) 18 CENTAX 44 (AAR-Cus-Del) Nobody appeared for PH from the department side. Additional Submission by the applicant: 14. Further, the applicant in its additional submission dated 18.11.2025 further submitted that: ....
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....hich manufactured and (e) for use solely with articles of chapter 88 and that these products are not specifically covered elsewhere in any other chapter than chapter 88. 15. Going by rule 3(a) of General Rules of Interpretation which specifies that "the heading which provides the most specific description shall be preferred to headings providing a more general description" since the goods in question are intended to be used as "part / component in the aircraft/helicopter manufacturing", these goods are to be classified under chapter 88. 16. The applicant further submitted an analysis of the above submission leads to the following result: * The goods proposed to be manufactured and exported are manufactured as per the respective customer's designs/drawings/specifications * The said goods do not have any multiple use * The said goods can't be used for the purpose other than for which the said goods are manufactured * The said goods are suitable for use solely or principally with the articles of goods classifiable as parts of aircraft / helicopter under chapter 88, more specifically CTH 88073010. * The said goods are ....
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....and various other products claiming classification under CTH 8803 9000 of the Customs Tariff. The Revenue alleging that the above products were articles of iron and steel and aluminium rejected the classification under CTH 8803 9000 and reclassified the same under CTH 7616 9990, 7318 1500, 7320 9090, 8108 9090 and 8207 9090.......... 5. Heard both sides. The only issue to be decided in the instant case is whether the products in question are classifiable as parts of aircraft under CTH 8803 9000/3000 as claimed by the appellant or under respective Chapters as general articles as alleged by the Revenue. There is no dispute that all the items in question imported by the appellant are used in the aircraft. The Revenue relies on Note 2 of Section XVII of the Customs Tariff to classify the impugned products under CTH 73, 76, 81 and 82 while the appellant relies on Note 3 of Section XVII to classify the same under CTH 8803.......... 6. The products imported by the appellant as per the impugned order are Aluminium Bushes Flanges, Aluminium Fitting, Bolts, Grommet and various other products and all these are used in the aircraft which is not disputed. As per the above read....
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....sdictional Commissioner. Therefore, I proceed to render advance rulings on the basis of available information and records. The issue at hand is to decide the classification of the goods/components as detailed in the Annexure-I as submitted by the Applicant. 23. I have gone through the case presentation, written submissions and submissions made by the applicant during the personal hearing, additional submission dated 18.11.2025, reliance placed on the case laws. The present case needs to be deliberated upon in light of legal framework governed by the Customs Tariff Act, 1975, including Chapter 88, its corresponding Chapter notes, supplementary notes and relevant HSN explanatory notes. 24. I observe that as per the submission by the applicant the subject goods "aircraft and helicopters", are manufactured by the applicant after the manufacturers of aircrafts provides engineering i.e. drawing, specifies the grade & quality of the aluminium sheet/titanium/stainless steel/Foam/Rubber required to be used, specifying the chemical process, heating process and painting etc. The order for "Parts of aircraft/Helicopter" placed by the aircraft/helicopter manufacturers varies from the type....
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....rchase orders from M/s. Dassault Aviation, France, M/s. AirBus GmbH, Germany and M/s. Bell Textron Inc USA for manufacture of the various "parts of aircraft and helicopters". The customers are well - established manufacturers of aeroplanes/aircrafts of different models and specifications. The details of the buyers and models for which the applicant is manufacturing "parts of aircraft and helicopters" as submitted by applicant are as below: SI. No. Name Description and model number 1. M/s. Dassault Aviation, France Rafale Fighter aircraft parts 2 M/s. Dassault Aviation, France Falcon 6X helicopter parts 3 M/s. Airbus GmbH, Germany Airbus A 350, 380 aircraft parts 4 M/s. Bell Textron Inc, USA The applicant has also contract with Boeing Company M/s. Tata Advance Systems Ltd. (TASL), Bangalore for manufacturing of Detail parts (child parts). The Applicant has also obtained Authorization from the Department of Defence Production, Ministry of Defence. 27. On going through the details of the subject goods as mentioned in the Annexure-I and other details as submitted by the applicant in its application, I observe that there is no....
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....tes and slides, windows, port-holes, etc.). (2) Wings and their components (spars, ribs, cross-members). (3) Control surfaces, whether or not movable (ailerons, slats, spoilers, flaps, elevators, rudders, stabilisers, servo-tabs, etc.). (4) Nacelles, cowlings, engine pods and pylons. (5) Undercarriages (including brakes and brake assemblies) and their retracting equipment; wheels (with or without tyres); landing skis. (6) Seaplane floats. (7) Propellers (airscrews), rotors; blades for propellers and rotors; pitch control mechanisms for propellers and rotors. (8) Control levers (control columns, rudder-bars and various other operational levers). (9) Fuel tanks, including auxiliary fuel tanks. 30. From the above-produced explanatory notes to the CTH it emerges that for the goods to be classifiable in this CTH i.e. 8807 two conditions should be met: (i) They must be identifiable as being suitable for use solely or principally with the goods of the above-mentioned headings; and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanato....
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.... explanatory notes i.e. General explanatory notes to Section XVII which is regarding (III) PARTS AND ACCESSORIES covered by Section XVII is produced for reference as below: (III) PARTS AND ACCESSORIES It should be noted that Chapter 89 makes no provision for parts (other than hulls) or accessories of ships, boats or floating structures. Such parts and accessories, even if identifiable as being for ships, etc., are therefore classified in other Chapters in their respective headings. The other Chapters of this Section each provide for the classification of parts and accessories of the vehicles, aircraft or equipment concerned. It should, however, be noted that these headings apply only to those parts or accessories which comply with all three of the following conditions: (a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A) below). and (b) They must be suitable for use solely or principally with the articles of Chapters 86 to 88 (see paragraph (B) below). and (c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below). (A) Parts and accessories excluded by Not....
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...., mowing, etc., attachments) constructed for mounting on vehicles. (k) Machinery of a kind described in heading 84.74. (l) Windscreen wiping mechanisms of heading 84.79. (B) Criterion of sole or principal use. (1) Parts and accessions classifiable both in Section XVII and in another Section. Under Section Note 3, parts and accessories which are not suitable for use solely or principally with the articles of Chapters 86 to 88 are excluded from those Chapters. The effect of Note 3 is therefore that when a part or accessory can fall in one or more other Sections as well as in Section XVII, its final classification is determined by its principal use. Thus, the steering gear, braking systems, road wheels, mudguards, etc., used on many of the mobile machine falling under Chapter 84, are virtually identical with those used on the lorries of Chapter 87, and since their principal use is with lorries, such parts and accessories are classified in this Section. (2) Parts and accessories classifiable in two or more headings of the Section. Certain parts and accessories are suitable for use on more than one type of vehicle (motor car....
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....parts of aircraft and helicopters" are manufactured are manufactured as per the respective customer's designs/drawings/specifications do not have any multiple use and can't be used for the purpose other than parts of aircraft and helicopters. Further, I observe that as per the Chartered Engineer in its Certificate dated 01.01.2026 as submitted by the applicant has stated as below: ⮚ Parts listed in Annexure A to this ruling are manufactured exclusively for aircraft applications, including programs of Dassault Aviation (Falcon Aircraft) and other aircraft OEM and assembly programs, with declared end use as aircraft structures and assemblies. ⮚ The parts are classified as Primary Aircraft Structural Parts, including ribs, splice plates, pick-ups, brackets, bent parts, and other load bearing or interface components that are integral to aircraft structures and assemblies. ⮚ The raw materials used for these parts conform to aerospace-grade material specifications, supported by controlled raw material identification, defined standards, and traceability requirements. These materials are not standard commercial grades and are appro....