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M/s. Inter Globe Aviation Ltd. Versus The Commissioner of Customs (Import) , The Commissioner of Customs, Central Excise And Service Tax, Hyderabad-II

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, Bangalo....... + More



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