{"id":8638,"date":"2026-04-09T16:38:36","date_gmt":"2026-04-09T11:08:36","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8638"},"modified":"2026-04-11T16:53:09","modified_gmt":"2026-04-11T11:23:09","slug":"sc-upholds-cth-8609-classification-for-aircraft-engine-stand","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand","title":{"rendered":"SC Upholds CTH 8609 Classification for Aircraft Engine Stand"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000417930\/aircraft-engine-stand-fits-cth-860900-00-being-container-for-safe-transport-of-engine-sc\">Commissioner of Customs, New Delhi vs. Interglobe Aviation Ltd. (2026) 41 Centax 22 (S.C.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>J.B. Pardiwala<\/strong> &amp; <strong>Vijay Bishnoi<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri N Venkataraman,<\/strong> A.S.G., <strong>Gurmeet Singh Makker,<\/strong> AOR, <strong>V C Bharathi, Udai Khanna, Udit Dediya, Vivek Gupta,<\/strong> Advs., for the Petitioner.<\/li>\n<li><strong>Ms Charanya Lakshmikumaran,<\/strong> AOR, <strong>S\/Shri V Lakshmikumaran, L Badri Narayanan, Swastik Mishra, Ms Nitum Jain, Ms Neha Choudhary, Ms Swastik Mishra, Atreya Gc,<\/strong> Advs. for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant imported aircraft engine stands and classified the same under Tariff Item 8609 00 00 of the First Schedule to the Customs Tariff Act, 1975, as containers designed for carriage by one or more modes of transport. The department disputed such classification and proposed classification under CTI 8716 39 00. Proceedings were initiated under the Customs Act, 1962, and the matter was adjudicated, after which the dispute was referred to the CESTAT. The appellant submitted that the engine stand was specially designed for safe transportation of aircraft engines across multiple modes and possessed features such as shock attenuation systems and securing mechanisms. The CESTAT accepted the contentions of the appellant and held the goods to be classifiable under Tariff Item 8609 00 00. On appeal by the department, the matter was accordingly placed before the Hon\u2019ble Supreme Court.<\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p>The Hon\u2019ble Supreme Court held that there was a gross delay in filing the appeal, which had not been satisfactorily explained. It was observed that no good reason existed to interfere with the impugned order passed by the CESTAT. The Court declined to interfere both on the ground of delay as well as on the merits. Accordingly, the appeal filed by the department was dismissed.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2026)%2041%20Centax%2021%20(Tri.%20-%20Del.)&amp;itemType=AP\">InterGlobe Aviation Ltd. v. Commissioner<\/a> \u2014 (2026) 41 Centax 21 (Tri. &#8211; Del.) \u2014 Affirmed [Paras 2, 3 ]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Commissioner of Customs, New Delhi vs. Interglobe Aviation Ltd. (2026)&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8647,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-8638","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>SC Upholds CTH 8609 Classification for Aircraft Engine Stand<\/title>\n<meta name=\"description\" content=\"SC upholds classification of aircraft engine stand under CTH 8609 as transport container; dismisses department appeal on delay and merits.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"SC Upholds CTH 8609 Classification for Aircraft Engine Stand\" \/>\n<meta property=\"og:description\" content=\"SC upholds classification of aircraft engine stand under CTH 8609 as transport container; dismisses department appeal on delay and merits.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand\" \/>\n<meta property=\"og:site_name\" content=\"Centax-Blogs\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/centaxindia\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-09T11:08:36+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T11:23:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/2.-SC-Upholds-CTH-8609-Classification-for-Aircraft-Engine-Stand.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"920\" \/>\n\t<meta property=\"og:image:height\" content=\"540\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Centax\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Centax\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand\"},\"author\":{\"name\":\"Centax\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\"},\"headline\":\"SC Upholds CTH 8609 Classification for Aircraft Engine Stand\",\"datePublished\":\"2026-04-09T11:08:36+00:00\",\"dateModified\":\"2026-04-11T11:23:09+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand\"},\"wordCount\":288,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/2.-SC-Upholds-CTH-8609-Classification-for-Aircraft-Engine-Stand.jpg\",\"articleSection\":[\"Customs\",\"News\",\"Case Chronicles\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand\",\"name\":\"SC Upholds CTH 8609 Classification for Aircraft Engine Stand\",\"isPartOf\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/2.-SC-Upholds-CTH-8609-Classification-for-Aircraft-Engine-Stand.jpg\",\"datePublished\":\"2026-04-09T11:08:36+00:00\",\"dateModified\":\"2026-04-11T11:23:09+00:00\",\"description\":\"SC upholds classification of aircraft engine stand under CTH 8609 as transport container; dismisses department appeal on delay and merits.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#primaryimage\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/2.-SC-Upholds-CTH-8609-Classification-for-Aircraft-Engine-Stand.jpg\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/2.-SC-Upholds-CTH-8609-Classification-for-Aircraft-Engine-Stand.jpg\",\"width\":920,\"height\":540,\"caption\":\"Classification for Aircraft Engine\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.centaxonline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"SC Upholds CTH 8609 Classification for Aircraft Engine Stand\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#website\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"name\":\"Centax-Blogs\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#organization\",\"name\":\"Centax-Blogs\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"contentUrl\":\"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp\",\"width\":536,\"height\":133,\"caption\":\"Centax-Blogs\"},\"image\":{\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/centaxindia\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a\",\"name\":\"Centax\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g\",\"caption\":\"Centax\"},\"url\":\"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"SC Upholds CTH 8609 Classification for Aircraft Engine Stand","description":"SC upholds classification of aircraft engine stand under CTH 8609 as transport container; dismisses department appeal on delay and merits.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand","og_locale":"en_US","og_type":"article","og_title":"SC Upholds CTH 8609 Classification for Aircraft Engine Stand","og_description":"SC upholds classification of aircraft engine stand under CTH 8609 as transport container; dismisses department appeal on delay and merits.","og_url":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand","og_site_name":"Centax-Blogs","article_publisher":"https:\/\/www.facebook.com\/centaxindia","article_published_time":"2026-04-09T11:08:36+00:00","article_modified_time":"2026-04-11T11:23:09+00:00","og_image":[{"width":920,"height":540,"url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/2.-SC-Upholds-CTH-8609-Classification-for-Aircraft-Engine-Stand.jpg","type":"image\/jpeg"}],"author":"Centax","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Centax","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#article","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand"},"author":{"name":"Centax","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a"},"headline":"SC Upholds CTH 8609 Classification for Aircraft Engine Stand","datePublished":"2026-04-09T11:08:36+00:00","dateModified":"2026-04-11T11:23:09+00:00","mainEntityOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand"},"wordCount":288,"commentCount":0,"publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/2.-SC-Upholds-CTH-8609-Classification-for-Aircraft-Engine-Stand.jpg","articleSection":["Customs","News","Case Chronicles"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand","url":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand","name":"SC Upholds CTH 8609 Classification for Aircraft Engine Stand","isPartOf":{"@id":"https:\/\/www.centaxonline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#primaryimage"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#primaryimage"},"thumbnailUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/2.-SC-Upholds-CTH-8609-Classification-for-Aircraft-Engine-Stand.jpg","datePublished":"2026-04-09T11:08:36+00:00","dateModified":"2026-04-11T11:23:09+00:00","description":"SC upholds classification of aircraft engine stand under CTH 8609 as transport container; dismisses department appeal on delay and merits.","breadcrumb":{"@id":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#primaryimage","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/2.-SC-Upholds-CTH-8609-Classification-for-Aircraft-Engine-Stand.jpg","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2026\/04\/2.-SC-Upholds-CTH-8609-Classification-for-Aircraft-Engine-Stand.jpg","width":920,"height":540,"caption":"Classification for Aircraft Engine"},{"@type":"BreadcrumbList","@id":"https:\/\/www.centaxonline.com\/blog\/sc-upholds-cth-8609-classification-for-aircraft-engine-stand#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.centaxonline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"SC Upholds CTH 8609 Classification for Aircraft Engine Stand"}]},{"@type":"WebSite","@id":"https:\/\/www.centaxonline.com\/blog\/#website","url":"https:\/\/www.centaxonline.com\/blog\/","name":"Centax-Blogs","description":"","publisher":{"@id":"https:\/\/www.centaxonline.com\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.centaxonline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.centaxonline.com\/blog\/#organization","name":"Centax-Blogs","url":"https:\/\/www.centaxonline.com\/blog\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","contentUrl":"https:\/\/www.centaxonline.com\/blog\/wp-content\/uploads\/2023\/12\/CNETAX-LOGO-1.webp","width":536,"height":133,"caption":"Centax-Blogs"},"image":{"@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/centaxindia"]},{"@type":"Person","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/f4400180c72e79f30e22a263f2d8fd0a","name":"Centax","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.centaxonline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/795c4221b76ac6ccc3cbba0cc63dd055?s=96&d=mm&r=g","caption":"Centax"},"url":"https:\/\/www.centaxonline.com\/blog\/author\/centax-editorial-team"}]}},"_links":{"self":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/8638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/comments?post=8638"}],"version-history":[{"count":2,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/8638\/revisions"}],"predecessor-version":[{"id":8648,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/posts\/8638\/revisions\/8648"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media\/8647"}],"wp:attachment":[{"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/media?parent=8638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/categories?post=8638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.centaxonline.com\/blog\/wp-json\/wp\/v2\/tags?post=8638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}