Aircraft Imported For Passenger Services Can Be Used For Charter Services: CESTAT

HomeIndirect TaxesAircraft Imported For Passenger Services Can Be Used For Charter Services: CESTAT

Aircraft Imported For Passenger Services Can Be Used For Charter Services: CESTAT

Indirect Taxes

Published on

03/03/2026

By Mariya Paliwala

Aircraft Imported For Passenger Services Can Be Used For Charter Services: CESTAT

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The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that aircraft imported for non-scheduled (passenger) services can be used for non-scheduled (charter) services. The bench of S S Garg (Judicial Member) and P. V. Subba Rao (Technical Member) has observed that Aircraft imported by the appellants cannot be classified as…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Aircraft Imported For Passenger Services Can Be Used For Charter Services: CESTAT

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