The Assessee is running an Aviation Club in India, where he gives professional flying training to Students to become pilots. For the purpose he imports parts of helicopter & equipment for Repairing, Maintenance & Overhauling of the Helicopter.
Is the assessee is liable to pay Excise Duty and where he should get registered with Central Excise & Custom.
I think your activity is not a manufacturing it will be fall under the service category and you need to registered under service tax department. SSI exemption is available to all assessee upto 10 lakhs. You can take the cenvat credit of duty paid on capital goods, input and input services.