Gliders - Hang gliders fitted or designed to be fitted with engine are classifiable under Chapter Heading 88.02 of Customs Tariff Act as an aeroplane. However, parts thereof are eligible for exemption under Notification No. 145/77-Cus. if they conform to the description of goods specified therein - Powerchutes are eligible for exemption. - Ecomax Agro Systems Ltd. v. Collector - 1995 (77) E.L.T. 688 (Tribunal).

Simulators for aircraft and parts thereof. - Projection Screen Assembly for Visual System of Air Bus-A320, Flight Simulator and Printed Circuit Board for Simulator, being specialised parts of ground flying trainers i.e. Simulatiors they are correctly classifiable under sub-heading 8805.20 of Customs Tariff Act, 1975 and not classifiable as electrical equipment under residuary Heading No. 85.48 ibid. - Indian Airlines v. Collector - 1998 (103) E.L.T. 277 (Tribunal).