Custom Duty - 03-Apr-2019

highly technical equipment cannot be differentiated into smaller parts and cannot be classified as per the make of a smaller part in it. Moreover, we find that supplying country has classified the same under Chapter 88. We also find that irrespective of the classification, the impugned goods are eligible for exemption under Notification No.39/1996-Cus. dated 31.7.1996. When the Tribunal (supra) has held ground power unit to be part of the helicopters, there should be no doubt in classifying the...