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 sch

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