https://www.taxtmi.com/caselaws?id=111754 The Appellate Tribunal upheld the imposition of Customs Duty on excess fuel brought into India by an airline, rejecting arguments on the interpretation of 'import,' Aviation Turbine Fuel (ATF) classification, and previous judicial decisions. The Tribunal ruled that fuel brought into India for consumption qualified as imported goods subject to Customs Duty, emphasizing that once cleared by Customs and used in aircraft, it loses its imported identity. The appellant's claim for exemption based on ATF classification was dismissed as the exemption applied only to kerosene, not ATF. The Tribunal directed the appellant to pre-deposit a specified amount within a set timeframe. en-us Fri, 07 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 11:23:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111754 The Appellate Tribunal upheld the imposition of Customs Duty on excess fuel brought into India by an airline, rejecting arguments on the interpretation of 'import,' Aviation Turbine Fuel (ATF) classification, and previous judicial decisions. The Tribunal ruled that fuel brought into India for consumption qualified as imported goods subject to Customs Duty, emphasizing that once cleared by Customs and used in aircraft, it loses its imported identity. The appellant's claim for exemption based on ATF classification was dismissed as the exemption applied only to kerosene, not ATF. The Tribunal directed the appellant to pre-deposit a specified amount within a set timeframe. Case-Laws Customs Fri, 07 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111754