Imports made for Upgradation of Aircraft are eligible for Customs Duty Exemption which is intended for Servicing, Maintenance or Repair: CESTAT [Read Order]

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the imports made for replacement of aircraft are eligible for customs duty exemption which is intended for servicing, maintenance or repair.
Imports - Upgradation of Aircraft - Customs Duty Exemption - Servicing - Maintenance or Repair - CESTAT - TAXSCAN

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the imports made for replacement of aircraft are eligible for customs duty exemption which is intended for servicing, maintenance or repair. The appeal was filed against the impugned order wherein the Commissioner denied the benefit of the above notification observing…

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