No amount towards transportation cost is required to be included in value of remnant ATF: CESTAT

EXCISE/ST/VAT : Aviation Turbine Fuel (ATF) may be filled by aircrafts at foreign destination airports to be consumed on return journey to India and at time of arrival of such international flights into India, aircrafts may be flown on a domestic route, for which airlines are required to discharge customs duty liability on ATF that is left over in tank, to be used for domestic sector; no amount towards transportation cost is required to be included in value of remnant ATF

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