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Issues: Classification of imported goods under Customs Tariff and eligibility for exemption under Notification No. 298/76-Cus.
Analysis: The judgment involves two appeals filed by M/s. Indian Airlines challenging orders passed by the Collector of Customs (Appeals) regarding the classification of goods imported. The goods in question were Projection Screen Assembly and Printed Circuit Board for Simulators, with the importers seeking the benefit of exemption under Notification No. 298/76-Cus. The main contention was whether the goods should be classified under Heading No. 88.05 or Heading No. 85.48 of the Customs Tariff. The appellant's representative argued that the goods were high-tech items specifically designed for simulators used in training pilots, thus falling under Heading No. 88.05 and sub-heading No. 8805.20. On the other hand, the respondent contended that the goods were electrical parts classifiable under Heading No. 85.48, as per Note 11(f) under Section XVII of the Tariff, excluding electrical machinery from Chapter 88. The Tribunal analyzed the nature of the goods, considering the description provided by the importers. It was noted that the goods were integral components of flight simulators used for training purposes, aligning with the classification under Chapter 88. The Tribunal observed that the goods were more appropriately classifiable under sub-heading No. 8805.20, emphasizing the specific features and purpose of the imported items. Referring to Notification No. 298/76-Cus., the Tribunal highlighted the classification of simulator parts under Chapter 88 and the applicable duty rates for such imports. The Tribunal concurred with the appellant's position, concluding that the goods were eligible for the exemption under the said notification, as they were integral parts of simulators classified under Chapter 88. In light of the above analysis, the Tribunal modified the Orders-in-Appeal, allowing both appeals in favor of the appellant. The judgment affirms the classification of the imported goods under Heading No. 88.05 and their eligibility for exemption under Notification No. 298/76-Cus, emphasizing the specific nature and use of the goods in simulator training for pilots.
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