Case Laws
2025(09)LCX0041: Dynamatic Technologies Ltd.: Parts of Aircraft is classifiable under CTH 8803
2004(05)LCX0132: Indian Airlines Ltd.:
Hard Disc Packs
solely
designed for specialized computer portion of pilot simulator are classifiable
under heading
8805.
1998(06)LCX0027: Mak Controls: Ground Power Unit is classifiable under heading 8803.
1998(03)LCX0145: Indian Airlines : Simulators for aircraft and parts thereof are classifiable under sub-heading 8805 20.