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2011 (5) TMI 134 - AAR - CustomsClassification - Notification No. 39/96-Cus dated 23.7.1996 - Customs Duty Exemption Certificate (CDEC) - since the goods imported by the applicant will be used as parts of aircrafts, the same would be eligible for classification under a more specific description as parts of aircrafts under heading 8803 of the First Schedule - the applicant was explained the basis adopted by the Department for the classification under HSN of the various parts proposed to be imported by the applicant - the applicant has revised the HSN classification of the goods which they intend to import and sell in India and therefore there were no disputed classifications - Decided in the favour of the assessee Regarding exemption - whether the applicant can be said to have fulfilled the conditions specified against Serial No.10 by furnishing a duty exemption certificate obtained by it from the HAL in the form described in the application - As a result of the amendment, imports by State Governments were taken out of the scope of the said exemption, whereas Public Sector Undertakings (PSUs) under the Ministry of Defence or sub-contractors of such PSUs were allowed to import goods under the said notification - The exemption shall apply only if the certificate contains the prescribed information and is signed by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Defence.
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