Home Case Index All Cases Customs Customs + AT Customs - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1300 - CESTAT BANGALOREValuation - extra fuel required to be maintained in the aircraft for safety of passengers which remains on the board of the aircraft after its return from the international run - demand of Customs duty on such remaining fuel - Held that:- The issue is covered by the decision in the case of M/S. INTER GLOBE AVIATION LIMITED VERSUS CC, NEW DELHI [2017 (9) TMI 926 - CESTAT NEW DELHI], where it was held that The fuel in the tank is part of aircraft in operation. Fuel cost is calculated, and apparently, forms part of commercial consideration while fixing ticket charges for transporting aircraft. No freight element is attributable to fuel in the tank, the usage of which varies on different parameters. Appeal allowed - decided in favor of appellant.
|