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TMI Blog2007 (12) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... efore starting international journey – only because of such landing at Indian airport, impugned flight which carries foreign bound passengers, cannot be considered as domestic flight – Exemption allowable to Fuel under not. 46/94 - E/303/2007 - A/116/2008-WZB/C-II/(EB), - Dated:- 10-12-2007 - S/Shri M.V. Ravindran, Member (J) and K.K. Agarwal, Member (T) [Order per: M.V. Ravindran, Membe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said amount. Hence, this appeal. 2. The learned Counsel appearing on behalf of the appellant submits that the flight for which this ATF was supplied was operating between Mumbai-London-Ahmedabad-Mumbai and other flight was Calicut-Mumbai-Dubai-Calicut-Mumbai. It is his submission that the Revenue has considered the flight between two destinations in India as domestic run and seeks to demand di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raft to the foreign destination. He submits that the impugned order is correct and does not require any interference. 4. Considered the submissions made at length by both sides and perused the records. It is seen from the record and undisputed that the flight, which originated at Mumbai travelled to London and in return the said flight touched Ahmedabad and came back to Mumbai. In respect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the issue is covered by the decision of the Tribunal in the appellants' own case (supra). We may read the said ratio :- "After going through the facts of the case and the various decisions/circular cited by the appellant, we find that the concessional rate of duty cannot be denied merely on the ground of change of IGM or Flight No. The flight from Hyderabad to Mumbai carries both domestic an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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