Mineral oils must be classified under CETH 2710.29; only PDS kerosene qualifies for exemption under notification 75/84-CE.

For the purpose of classification of mineral oils other than Kerosene cleared through PDS, these products will also be classified under CETH 2710.29, as held by various judicial pronouncements, but for the purpose of benefit under exemption notification 75/84-CE only those categories of Kerosene will be eligible which are distributed though PDS. - AT .....

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