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2008 (1) TMI 375 - AAR - CustomsLubricants and oils used in servicing/repairing of Aircraft would not constitute the raw material, hence not exempt u/not. 21/02-Cus. - Nuts, bolts, rivets, screws, washers, couplings etc. used in the process of servicing/repairing an aircraft engine can be treated as parts of aircraft as they are specially meant for use therein - they are therefore exempt from additional Customs duty u/not. 6/2006-C.E – Re-import of repaired components for replenishing the regional pool are exempt u/not. 21/02 – Engine modules cannot be considered as raw material so exemption not available u/not. 21/02-Cus. and 6/06-C.E.
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