Concessional duty on kerosene depends on domestic illuminating use and smoke-point conditions, not industrial consumption.

Kerosene qualified for concessional duty under Notifications No. 5/98-CE and 5/99-CE only if it had a smoke point of 18 mm or more and was ordinarily used as an illuminant in oil burning lamps. The expression "ordinarily" was read in its contextual sense, tied to the object of the notifications, which was to extend relief to kerosene used by economically weaker domestic consumers. Because the conditions were conjunctive, kerosene cleared for industrial consumption and not for the intended domestic illuminating use did not satisfy the notifications, and concessional duty was unavailable.

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Issues: Whether kerosene cleared to industrial users satisfied the conditions of Notifications No. 5/98-CE and 5/99-CE so as to qualify for concessional duty as kerosene ordinarily used as an illuminant in oil burning lamps.

Analysis: The notifications granted concessional duty only to kerosene having a smoke point of 18mm or more and ordinarily used as an illuminant in oil burning lamps. The expression "ordinarily" had to be understood in its contextual sense, having regard to the object of the notifications, which was to extend relief to kerosene used by economically weaker domestic consumers. The conditions in the notifications were conjunctive, and the benefit could not be extended where the kerosene was cleared for industrial consumption and not for the intended domestic illuminating use.

Conclusion: The assessee was not entitled to the concessional duty benefit under Notifications No. 5/98-CE and 5/99-CE in respect of kerosene cleared to industrial users.

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