ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 15.09.2025
CESTAT Bangalore Upholds Correct Classification of imported Aircraft Partsβ β
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore, has delivered a judgment that reinforces the principles of classification under the Customs Tariff Act. The case, involving M/s. Dynamatic Technologies Limited, revolved around the classification of imported products used in aircraft. β The Tribunal’s decision not only provides clarity on the interpretation of Section XVII of the Customs Tariff but also sets a precedent for similar disputes in the future.
Background of the Case
M/s. Dynamatic Technologies Limited had imported various products, including Aluminium Bushes Flanges, Aluminium Fittings, Bolts, and Grommets, claiming classification under Customs Tariff Heading (CTH) 8803 9000, which pertains to aircraft parts. β The Revenue, however, reclassified these items under different headings such as CTH 7616 9990, 7318 1500, 7320 9090, 8108 9090, and 8207 9090, asserting that they were general articles of iron, steel, and aluminum. β This reclassification led to a demand of Rs. β 2,05,53,718/- along with interest and penalties under the Customs Act, 1962. β
Aggrieved by the order, the appellant approached the Tribunal, arguing that the products were specifically designed for use in aircraft and should be classified under CTH 8803.
Source: CESTAT Bangalore
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