2026-VIL-75-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Import of 'Fire Extinguishers and their parts', Aircraft parts - Appellant availed the benefit of Sr.No.545 of Notification No.50/2017-Cus dated 30.06.2017 on the import of 'Fire Extinguishers and their parts', by claiming them as "parts of aircraft" – Revenue of the view that 'Fire Extinguishers' are not parts of aircraft and appellant has short-paid the duty including IGST - Whether the imported fire extinguishers and their parts are eligible for the concessional rate of customs duty under Sr.No.545 of Notification No.50/2017-Cus as "parts of aircraft" – HELD - The declarations issued by the Ministry of Defence clearly state that the fire extinguishers are mandatory for the issuance of certificate of safety of flight and that they are specifically designed for aircrafts, which shows that the fire extinguisher is an integral part of the aircraft without which the aircraft will not be able to be airborne. A component or sub-system that is specifically designed and exclusively used in the aircraft, and without which the aircraft cannot function, should be considered as a "part of aircraft" for the purpose of customs duty exemption. Once the relevant Ministry has clarified that the goods are parts of a particular machine, the Customs authorities cannot negate this - The Adjudicating Authority should consider the declarations and other documents provided by the Appellant and decide the issue afresh in light of the cited judicial precedents - The appeal is allowed by way of remand
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