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of <h1>Interpretation of Duty Exemption for Imported Furnace Oil in Fertilizer Manufacturing</h1> The appeals involved the interpretation of Notification No. 21/2002-Cus. regarding exemption for imported furnace oil used in fertilizer manufacturing. ... Oil - Furnace oil Issues involved: Interpretation of Notification No. 21/2002-Cus. regarding exemption for imported furnace oil used in fertilizer manufacturing.Summary:1. The appellants availed exemption under Notification No. 21/2002-Cus. for imported furnace oil used in fertilizer production. Four appeals related to discrepancies in quantity imported and received for different periods were consolidated for hearing. 2. The appellant's counsel explained the discrepancies were due to loss during pumping, transit, and weighment differences. The percentage differences were minimal, not indicating diversion of goods. Cited the BPL Display Devices Ltd. case to support no duty demand.3. The Respondent supported duty demands, arguing that since the full imported quantity wasn't received in the factory, the exemption criteria weren't met.4. After reviewing the case records and legal precedent, the Judge found minor quantity differences due to unloading and transportation losses. Citing the BPL Display Devices Ltd. case, the Judge interpreted 'for use' as 'intended for use.' As there was no diversion and the entire imported quantity was sent to the factory, duty exemption applied. Orders were set aside, and all four appeals were allowed.
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