1. Tyres for aeroplanes are parts of aeroplanes and entitled to exemption under Notification No. 99/81-Cus. dt. 1.4.1981. 1987 (13) ECR 1199 (T).

2. Parts of Simulators—Exemption—Simulators or ground flying trainers are covered by CTA: H. 88.05, and the imported component parts are classified under SH. 8805.20, according to their specific description, and not as electrical parts of machinery or apparatus under the general H. 85.48. Component parts of Simulators of aeroplanes are shown as classified under Chapter 88 in Notfn. No. 298/76-Cus., the rate of duty applicable to the imported parts being the rate applicable to component parts of aeroplanes or other aircraft, therefore, the component parts imported for simulators used for imparting training are eligible for the benefit of Notfn. No. 298/76-Cus. 1998 (77) ECR 139 (T).