Aircraft Parts Classified Under CTH 88073000 as Not Parts of General Use: CAAR Mumbai

In re Dynamatic Manufacturing Limited (CAAR Mumbai)

Dynamatic Manufacturing Limited filed an application before the Customs Authority for Advance Rulings (CAAR), Mumbai, seeking classification of 176 “parts of aircraft and helicopters” proposed to be exported. The applicant manufactures precision machined components, sheet metal pressed parts, structural assemblies, and detail (child) parts used in aircraft and helicopters. These parts are custom-designed based on drawings and specifications provided by aircraft manufacturers, including Dassault Aviation (France), Airbus GmbH (

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