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2021 (12) TMI 1113 - AT - CustomsExemption from levy of Integrated Goods & Service Tax - re-import of parts/engines of aircraft sent outside the country for repair - effect of notification no. 36/2021-Customs dated 19th July 2021 and no. 37/2021-Customs dated 19th July 2021 substituting ‘Said duty, tax or cess’ for ‘Duty of customs’ - HELD THAT:- The issue has been decided in the case of JET AIRWAYS (INDIA) LTD. VERSUS COMMISSIONER OF CUSTOMS [2021 (1) TMI 577 - CESTAT NEW DELHI] where it was held that Appellant is thus entitled to exemption from payment of integrated tax under the Exemption Notification on reimport of repaired parts/ aircrafts into India. Appeal allowed - decided in favor of appellant.
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