Furnace Oil used in the manufacture of fertilisers - eligibility for benefit of exemption under notification No.16/2000-Cus. (Sl.No.61), presently notification No. 17/2001-Cus. (Sl. No. 70) - Reg

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..... ff Unit) Subject: Furnace Oil used in the manufacture of fertilisers - eligibility for benefit of exemption under notification No.16/2000-Cus. (Sl.No.61), presently notification No. 17/2001-Cus. (Sl. No. 70) - Reg. I am directed to invite your attention to the subject mentioned above and to say that a doubt has been raised whether the benefit of above exemption can be allowed to Furnace Oil even .....

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..... eping the above aspect in view and after ascertaining the field practice, it has been decided that the benefit of exemption under notification No. 17/2001-Cus., may be allowed to furnace oil even though the oil is not directly used in the manufacture of final product, namely, fertilisers. This is, of course, subject to the importer fulfilling the conditions stipulated, i.e., he follows the customs .....

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