TMI Blog2014 (9) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... s) Act, 2002 and the Notification issued thereunder shall prevail over all other laws. Therefore, the appellant is rightly entitled for benefit of exemption under Notification dated 18-11-2002. However, it is responsibility of the appellant to give the details of the aircrafts to which the ATF is supplied and country of registration of the, aircraft so as to ascertain the eligibility to exemption. Appellant has not given these details to the adjudicating authority - Matter remanded back - Decided in favour of assessee. - E/2316/2004 - Final Order No. A/854/2013-WZB/C-II(EB) - Dated:- 18-9-2013 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Shri T.C. Nair with Ms. Mansi Patil, Advocates, for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny aircraft registered in any other country (other than India) which is a party to the Convention of International Civil Aviation or which has entered into the said Agreement with India and operating a scheduled or non-scheduled international air service to or fro from India exempting from levy of all taxes and duties in India whether levied by the Central Government or the State Government as the case may be. Thus, the said Act read with Notification dated 18-11-2002 exempts all fuel and lubricants supplied to foreign aircraft and hence, the appellant is rightly entitled for the benefit of the said exemption. The learned Counsel further submits that under Article 253 of Constitution of India, provision has been made as follows :- Notwi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Constitution cited supra and the provisions of Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 read with Notification No. 3720, dated 18-11-2002 make it abundantly clear that no tax is leviable either by the Central Government or the State Government in respect of fuel supplied to foreign aircraft registered in any country other than in India, who is a party to the Convention of International Civil Aviation and operating a scheduled or non-scheduled international air service to or fro from India. Therefore, there is no need for a separate exemption under the Central Excise Act and provisions of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 and the Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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