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2007 (12) TMI 126 - AT - Central ExciseNot. 46/94 entitles supply of Aviation Turbine Fuel at concessional rate of duty only to those flights which are foreign going flight – exemption cannot be denied merely because impugned foreign flight land at intermediate port (or airport in India) before starting international journey – only because of such landing at Indian airport, impugned flight which carries foreign bound passengers, cannot be considered as domestic flight – Exemption allowable to Fuel under not. 46/94
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