Classification of Auxiliary Power Unit (APU)- Off Combo Unit

In re Alvest Millennium Aviation Leasing IFSC Pvt Ltd (CAAR Mumbai) According to the HSN Explanatory Notes, the heading 8803 covers parts of the goods falling in heading 88.01 or 88.02, provided the parts fulfil both the following conditions: – i. They must be identifiable as being suitable for use solely or principally with the goods of the above-mentioned headings; and ii. They must not be excluded by the provisions of the Notes to Section XVII. Note 3 to Section XVII states that references in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts o...