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    <title>2004 (12) TMI 424 - CESTAT, BANGALORE</title>
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    <description>The Tribunal held that Aviation Turbine Fuel (ATF) onboard returning aircraft is liable to Customs Duty as imported goods under the Customs Act. The appellants were not entitled to exemption under Notification No. 151/94 without proper re-quantification. The cases were remanded to the original authorities for re-quantification of duty in accordance with the law.</description>
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      <description>The Tribunal held that Aviation Turbine Fuel (ATF) onboard returning aircraft is liable to Customs Duty as imported goods under the Customs Act. The appellants were not entitled to exemption under Notification No. 151/94 without proper re-quantification. The cases were remanded to the original authorities for re-quantification of duty in accordance with the law.</description>
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