TaxTMI 
TaxTMI 
Leviability of customs duty on fuel and other stores consumed on board during extension flights in domestic sector -reg
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....ores consumed on board during extension flights in domestic sector -reg. A reference has been received from the Ministry of Civil Aviation requesting the Board to allow duty free supply of fuel and stores to domestic extension flights of Air India which ply between two airports in India carrying international as well as domestic passengers. Such extension flights are presently operating between M....
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....n the territory of India only, Further, these flights are stated to have no co-relation of any sort with the flights which have arrived from or are bound to a foreign port at the point of loading or off-loading. It has, therefore, been felt that the extension flights operating between two Indian airports cannot be considered as foreign going aircraft, as section 2(21) of the Customs Act, 1962 defi....