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.


1995(03)LCX0081:
Ecomax Agro Systems Ltd.:
Hang gliders fitted or designed to be fitted with engine are classifiable heading 8802.