2001 (9) TMI 412

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....grawal, Member (T)]. - This is an application filed by M/s. Indian Airlines Ltd. for waiver of pre-deposit of Customs duty amounting to Rs. 76,83,595/- confirmed by the Commissioner (Appeals), Central Excise & Customs, Cochin. 2. Shri Manoj Arora, learned Advocate, submitted that the duty has been demanded on the quantity of Aviation Turbine Fuel (ATF) which had remained in the fuel tank of....

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....imate limits of 180 C and 320 C. It is used as jet engine fuel, in domestic heating, as an illuminant, as a cleaning solvent and insecticides". The learned Advocate mentioned that it is, thus, clear that kerosene can be used for many purposes and one of the uses is as jet engine fuel; that as technical specification embodied in the Explanation to notification are fully met, ATF is eligible for exe....

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.... is substance in the submissions of the learned SDR that only that kerosene which besides satisfying the technical specification mentioned in the Explanation 1 to the Notification is also ordinarily used as an illuminant in oil burning lamp will be eligible for the benefit of Notification. Thus, the Appellants have not made out a strong prima facie case for waiver of entire amount of duty confirme....