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2015 (8) TMI 382

Head Note:
Classification of goods – Duty Exemption – Replacement of Seats – Applicant intends to import seats of aircraft for replacing existing seats to providing more comfortable flying experience to fliers; that seats requiring repairing due to wear and tear shall also be replaced – Whether new seats that were imported for replacing existing seats were said to be for servicing, repair or maintenance of aircraft under Notification No. 12/2012-Cus – Held that:- Supreme court opined in Collector of Customs, Bangalore vs. Maestro Motors Ltd. [2004 (12) TMI 86 - SUPREME COURT OF INDIA] that exemption notification is to be read strictly and interpreted in terms of its language – Notification show that all parts (other than rubber tubes) of aircraft of Heading 8802 were exempted from Customs duty including seats of aircraft – Approach of Revenue to apply General Rules for Interpretation for Import Tariff, even for interpretation of notification, was legally incorrect –There can be no doubt that seats were integral part of aeroplane – Rule 3 (33C) and Rule 60 of Aircraft Rules, 1937, maintenance inter-alia include replacement, modifications, repairs and servicing – Thus, new seats that were being imported for servicing, repair or maintenance of aircraft – Decided in favour of Assesse.


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