Parts of aircraft under any chapter exempted – an amendment to budget notification
In the Budget 2007, a new Sl No. was added to Notification No. 6/2006 –C.E to exempt parts of aircraft, falling under heading 8803.
54B.
8803
Parts, of aircraft of heading 8802
Obviously the intention was to exempt parts falling under any heading. So the notification is amended to
54B.
Any Chapter
Parts (other than rubber tyres and tubes), of aircraft of heading 8802
So now the parts need not fall under 8803 and of course they should not be rubber tyres and tubes to qualify for the exemption.
An identical amendment is made in the Customs Notification 21/2002.
NOTIFICATION No. and NOTIFICATION No. both Dated: March 7 ,2007