9911796707
TMI Blog2011 (7) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner engages in the manufacture and supply of petroleum products at and from its refineries, warehouses and installations situated in different parts of the country. For the supply of Aviation Turbine Fuel (ATF) falling under Heading No. 2710.90, the Petitioner holds Central Excise Registration for receipt and storage of ATF inter alia at the air fuel station at Sahar Airport, Mumbai. ATF is supplied by the Petitioner to aircraft operating through various airports in India both on domestic and on international flights. Between February 1998 and February 2000, the Petitioner cleared 3736, 75 Kilo Liters (KL) of ATF to Aircraft operating international flights on payment of duty at Rs. 24.94 per KL under Notification 46/94-C.E. (N.T.), dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 12 of the Central Excise Rules, 1944 by which it directed that a rebate of duty paid on mineral oil products falling under Chapter 27 of the Schedule to the Central Excise Tariff Act, 1985 and exported as stores for consumption on board an aircraft on foreign run shall be allowed subject to several conditions. Among the conditions, was condition (i) which provided that in regard to foreign countries having land frontiers with India, the Notification shall apply to air flights to Pakistan, Bangladesh, Myanmar and Bhutan. The other conditions prescribed by the Notification are not relevant at this stage. Prior to the issuance of the aforesaid Notification, the Union Government had issued Notification 203/67 on 9th September 1967 under wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods to the above mentioned countries. (Govt. of India C. No. 7/2/CX. 48, dated 4-4-1949, Government of India M.F.R.D. No. 32/1-CX./49, dated 5-1-1950, F. No. 14/4-CX. (i)-54, dated 5-9-1951 and 14/13-CX./49, dated 18-2-1950)." 6. The Excise Manual issued by the Central Board of Excise and Customs has on 1st September 2001, similarly contained the following provisions. "1. Introduction 1.1 A separate rebate procedure has been notified in respect of supplies of mineral oil products falling under Chapter 27 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) exported as stores for consumption on board an aircraft on foreign run. 2. Conditions of rebate 2.1 In respect of 7 products falling und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Afghanistan, relying upon the executive instructions. The same view was reiterated in an order of the CESTAT in IOCL Limited v. Commissioner of Central Excise, 2007 (220) E.L.T. 324 (Tri.-Kolkata). 8. The attention of the Court has also been drawn to the fact that on 26 June 2001, a Notification was issued by the Central Government (Notification 40/2001) under Rule 18 of the Central Excise (2) Rules, 2001. Clause (c) of the Notification granted a rebate of the whole of the duty paid on mineral oil products falling under Chapter 27, exported as stores for consumption on board an aircraft on a foreign run subject to the condition that in respect of the excisable goods mentioned in column (2) of its table, the rebate would be reduced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment of India, by his impugned order held that in view of the provisions of Notification 46/94, dated 22nd September 1994, a rebate was not available in respect of flights to Nepal The revisional authority has also held that the Government differs with the findings which were arrived at in the order dated 30th June 1999 of the Government of India. We find merit in the contention which has been urged on behalf of the Petitioner that the Government of India, in its revisional capacity was duty bound to maintain consistency in its own determination. Evidently, though the Notification restricted the grant of rebate to flights to certain specific countries, administrative instructions were issued by the Union Government in the Manual extending ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
