Excise Duty on Kerosene distributed through P.D.S.

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..... otification No.5/98-CE dt.2.6.98, at serial No.27, prescribes a rate of duty of 10% for kerosene. Kerosene has been defined as "kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil land white spirit) which has a smoking point of 18 mm or more (determined in the apparatus known as smoke point lamp in the manner included in the Bureau of India Standards Specification ISI: 1448( .....

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..... rpretation that they should be exclusively used for that particular purpose. The words "ordinarily used" presupposes a variety of uses. When any goods are said to be used ordinarily for a particular purpose, it automatically implies that the goods have other uses, and the most common is the use, which is specified. Thus, if the consumer also uses the kerosene oil, which is used for illumination of .....

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..... after clearance for any other purpose. 6. The above clarification may be brought to the notice of the lower field formations and trade interests may also be suitably advised. 7. All pending disputes/assessments on the issue may be settled in the light of the above guidelines. Receipt of this circular may be please acknowledged. 8. Hindi version will follow. - Circular - Trade Notice - Pu .....

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