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2014 (9) TMI 802 - CESTAT MUMBAILevy of tax on fuel supplied - Penalty under Rule 25 of the Central Excise Rules, 2002 - Held that:- No tax is leviable either by the Central Government or the State Government in respect of fuel supplied to foreign aircraft registered in any country other than in India, who is a party to the Convention of International Civil Aviation and operating a scheduled or non-scheduled international air service to or fro from India. Therefore, there is no need for a separate exemption under the Central Excise Act and provisions of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 and the Notification issued thereunder shall prevail over all other laws. Therefore, the appellant is rightly entitled for benefit of exemption under Notification dated 18-11-2002. However, it is responsibility of the appellant to give the details of the aircrafts to which the ATF is supplied and country of registration of the, aircraft so as to ascertain the eligibility to exemption. Appellant has not given these details to the adjudicating authority - Matter remanded back - Decided in favour of assessee.
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