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TMI Blog2007 (12) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... l is filed against the Order-in-Original No. 20 to 22/2006 dated 22-12-2006. 2. The relevant facts that arise for consideration are that the appellant supplied Aviation Turbine Fuel (ATF) falling under Chapter 2710,90 of Central Excise Tariff to Aircraft operating through Sahar Airport both on domestic and foreign run. The said ATF was supplied on payment of concessional rate of duty to the fligh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the fact that the flight has originated from the Indian location and came back is not in dispute. It is his submission that the issue is squarely covered by the order and judgment of the Tribunal in their own case as reported at 2007 (207) E.L.T. 108 (Tribunal) = 2006 (75) RLT 885 (T). 3. The learned Jt. CDR on the other hand submits that the appellant had not indicated in the AR-4 form regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he flight originated from the Calicut touched Mumbai, went Dubai and in return touched Calicut and came back to Mumbai. It can be seen that both the flights originated at Airport in India and went to foreign destination and came back to India to its final destination as per the flight schedule. We find that the flight run between Ahmedabad-Mumbai and Calicut-Mumbai is in furtherance to the destina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the aircraft will be bound for its destination abroad. In that case, the aircraft is for the time being engaged in the carriage of goods or passengers between an Airport in India and an Airport outside India touching an intermediate port or airport in India. In other words, the flight, which is the subject-matter of this appeal, satisfies the definition of Foreign Going Aircraft. In these circum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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