2007 (12) TMI 126

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....dran, Member (J). - 1. This appeal is filed against the Order-in-Original No. 20 to 22/2006 dated 22-12-2006. 2. The relevant facts that arise for consideration are that the appellant supplied Aviation Turbine Fuel (ATF) falling under Chapter 2710,90 of Central Excise Tariff to Aircraft operating through Sahar Airport both on domestic and foreign run. The said ATF was supplied on payment of con....

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....emand differential duty. He submits that the fact that the flight has originated from the Indian location and came back is not in dispute. It is his submission that the issue is squarely covered by the order and judgment of the Tribunal in their own case as reported at 2007 (207) E.L.T. 108 (Tribunal) = 2006 (75) RLT 885 (T). 3. The learned Jt. CDR on the other hand submits that the appellant h....

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....t of the second flight, it is seen that the flight originated from the Calicut touched Mumbai, went Dubai and in return touched Calicut and came back to Mumbai. It can be seen that both the flights originated at Airport in India and went to foreign destination and came back to India to its final destination as per the flight schedule. We find that the flight run between Ahmedabad-Mumbai and Calicu....

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....tic and foreign bound passengers. From Mumbai, the aircraft will be bound for its destination abroad. In that case, the aircraft is for the time being engaged in the carriage of goods or passengers between an Airport in India and an Airport outside India touching an intermediate port or airport in India. In other words, the flight, which is the subject-matter of this appeal, satisfies the definiti....