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Aircraft Ground Support Units Classified as Aircraft Parts: CAAR Delhi
Case Law Details
- Case Name
- In re Bird flight Services Pvt Ltd (CAAR Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Advance Rulings, CAAR
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In re Bird flight Services Pvt Ltd (CAAR Delhi)
Customs Authority for Advance Rulings (CAAR), Delhi, in In re Bird Flight Services Pvt. Ltd., examined the classification of two aircraft ground support equipment — an Air Start Unit (ASU GS-400) and an Air Conditioning Unit (ACU GF-50) — under the Customs Tariff Act, 1975. The key issue was whether these units, designed exclusively for use with aircraft on the ground, were classifiable as “parts of aeroplanes” under Heading 8807 or as general air-conditioning machinery under Heading 8415.
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