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<h1>Customs Duty Exemption Clarified for Fuel on Foreign-Going Aircraft in Domestic Indian Flights Under Customs Act, 1962.</h1> The circular clarifies the applicability of customs duty on fuel and other stores consumed on board during domestic extension flights within India. It specifies that the duty is not applicable to foreign-going aircraft flying between two Indian airports, even if flight numbers or Import General Manifest (IGM) numbers change. The clarification emphasizes that the duty-free status is determined by the aircraft's classification as a foreign-going aircraft under the Customs Act, 1962, and not merely by changes in flight or IGM numbers. The circular instructs relevant authorities to disseminate this clarification and report any implementation issues to the Board.