https://www.taxtmi.com/caselaws?id=251776 Fuel supplied to foreign aircraft may qualify for exemption from central excise duty under the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 and the linked notification where the aircraft is registered in a Convention party country and operates international services to or from India. The statutory exemption prevails over other taxing provisions, so a separate Central Excise exemption was not required. However, eligibility depended on proof of the aircraft particulars and country of registration, so the matter was remanded for verification and the benefit was to be granted if the prescribed conditions were established. en-us Wed, 18 Sep 2013 00:00:00 +0530 Sun, 28 Sep 2014 08:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251776 Fuel supplied to foreign aircraft may qualify for exemption from central excise duty under the Foreign Aircraft (Exemption from Taxes and Duties on Fuel and Lubricants) Act, 2002 and the linked notification where the aircraft is registered in a Convention party country and operates international services to or from India. The statutory exemption prevails over other taxing provisions, so a separate Central Excise exemption was not required. However, eligibility depended on proof of the aircraft particulars and country of registration, so the matter was remanded for verification and the benefit was to be granted if the prescribed conditions were established. Case-Laws Central Excise Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251776