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2018 (4) TMI 785 - AT - CustomsLevy of customs duty - leftover ATF available in the fuel tank of aircraft landing in India from an international trip - Held that: - identical issue decided 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 - customs duty cannot be levied - appeal allowed - decided in favor of appellant.
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