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2020 (1) TMI 484 - AT - Central ExciseConcessional rate of duty - supply of Aviation Turbine Fuel (ATF) falling under Chapter 2710.90 of the First Schedule to Central Excise Tariff to Aircraft operating through Kolkata Airport both on domestic and foreign run - it is alleged that the said ATF was supplied to flights operated by Air India for plying between Kolkata and Mumbai in India without a trip to foreign Airport on their voyage and therefore, the appellant is not entitled to concessional rate of central excise duty as provided in Notification no. 46/94-CE dated 22.09.2014. HELD THAT:- On perusal of Circular 65/2001-Cus. dated 19.11.2001 as clarified by Circular No. 33/2002-Cus dated 25.06.2002, it is found that the Circular makes aircraft eligible for duty benefits as available to the foreign going aircraft, even though the aircraft touches two Indian ports and that mere change in the flight numbers will alter the situation. Appellant has also submitted letter dated 30.08.2001 issued by Air India confirming that the flight AI-680/681 is an international flight having connections for passengers from USA/UK on the inbound and on the outbound to destinations to Europe/Middle East/UK/USA etc. The appellant cannot be deprived of the benefits extended in the notification and therefore, the impugned order confirming demand of duty, interest and penalty cannot sustain and hence, the same is set aside - Appeal allowed - decided in favor of appellant.
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