Exemption for liquefied petroleum gases includes commercial propane when the notification adds no end-use restriction.

An exemption notification using the term "liquefied petroleum gases" without defining it or limiting it by end-use must be read in line with its tariff and commercial meaning. On that basis, commercial propane was treated as a form of liquefied petroleum gas, and the concessional countervailing duty benefit could not be denied merely because the goods were propane. The Tribunal applied its earlier decision on identical facts and notification wording, confirming that the absence of any restrictive condition in the notification brought commercial propane within the exemption.

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Issues: Whether imported commercial propane was entitled to exemption from countervailing duty as liquefied petroleum gases under Notification No. 04/2006-C.E.

Analysis: The dispute turned on the meaning of liquefied petroleum gases in the exemption notification. The Tribunal followed its earlier decision in identical facts and held that the expression was not confined to LPG used only as household fuel. Since the notification did not define the term or restrict its use by end-use, the scope of the term in the tariff and commercial understanding applied. Commercial propane was treated as a type of liquefied petroleum gas, and the absence of any limiting condition in the notification meant that the concessional benefit could not be denied merely because the goods were propane.

Conclusion: Commercial propane qualified for exemption as liquefied petroleum gases, and the denial of benefit was unsustainable.

Final Conclusion: The impugned order was set aside and the appeal was allowed by applying the same ratio as the earlier binding tribunal decision on identical goods and notification wording.

Ratio Decidendi: Where an exemption notification uses the expression liquefied petroleum gases without defining or restricting it by end-use, the term must be read consistently with its tariff and commercial meaning, which includes commercial propane.

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