2015 (12) TMI 927

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..... Cum.TU dated 11.06.2007 and Standing Order No. 51/2007 dated 04.12.2007 issued by the Chief Commissioner of Customs, Mumbai, Zone II. - No reason to interfere the order of the Commissioner (Appeals) - Decided against Revenue. - Appeal No. : C/21/2007 - ORDER No. A/11213/2015 - Dated:- 20-8-2015 - Mr. P.K. Das, Member (Judicial) And Mr. P.M. Saleem, Member (Technical) For the Petitioner : .....

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..... case, we reproduce the relevant portion of Board Circular dated 11.06.2007:- The issue was examined. The exemption entry a serial No. 2 to notification No. 20/2000-Customs dated 01.03.2006 State as follows: Petroleum crude, Kerosene for public distribution scheme, liquefied petroleum gas for domestic household consumers, petrol, diesel, coal, coke and petroleum gases and fuels falling un .....

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..... apter 27 in the notification itself covers the LPG supplied to domestic consumers and LPG supplied to other category of consumers, irrespective of whether they are used for fuel or feedstock or otherwise. The wording liquefied petroleum gas for domestic household consumers is specifically given, as an abundantly cautious step to ensure that such domestic household use is not in any case charged wi .....

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