 To avoid paying the 14% tax the British Government had imposed on imported, new foreign aircraft to protect competing British models, the airline needed to persuade the Board of Trade that there was no equivalent home-grown alternative.It also cited the Board's earlier decision to approve BOAC's application for an import duty waiver on two new Boeing 707-336Cs as a precedent.Despite being offered a mixed-traffic version of the Super VC10 and acknowledging that aircraft's superior passenger appeal, British Eagle favoured the 707-320C because of its greater payload and range.