Exemption on payment of IGST on re-import of repaired parts/aircrafts into India

Spice Jet Limited Vs Commissioner of Customs (General) (CESTAT Delhi) Conclusion: Assessee was justified in claiming exemption from payment of integrated tax under the Exemption Notification on re-import of repaired parts/ aircrafts into India during the period commencing August 2017 to March 2019. Held: Assessee-company was a scheduled airline operator, engaged in the business of transportation of passengers and goods by air. In order to carry out the scheduled operations in India, it imported aircrafts and when the engines/ auxiliary power units or other parts of the aircrafts began to devel...