Customs exemption on import of Aircraft Engine Spares upheld by CESTAT

Hon’ble Tribunal held as follows;

– CESTAT rejected the contentions of the customs department that the exemption only applies to the goods that need to be repaired themselves, not to the goods that are used for repairing other goods (notification 153/94)

– It was held that the spare parts, even if not directly repaired, become integral to the aircraft engines that were exported

– repair per se need not be undertaken on the spares, sufficient if are used for repair of engines

This ruling may be relied upon to answer many such questions of law arising on similar points.

** order number 20424/24