GST- Goods And Service Tax
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Hindustan Aeronuatics ltd. imported a cargo sling from france, ( a component which is used in Helicopter to lift things from ground ), department demanded that customs duty cant be exempted for this item as its a likely to classifiable as an accessory to helicopter and not a part of it.HAL appealed in CESTAT, contending that sling is an important part of helicopter which is specifically designed for it and its functioning is an integral part of overal functioning of Helicopter.Tribunal held that, Cargo sling is not mere a sling or rope or wire, but its a whole assembly of Parts which contributes to the important functioning of the helicopter. Department cant isolate a part of assembly. Thus cargo sling import is exempted from customs duty.
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