Exemption for kerosene distributed through PDS affirmed where technical specifications are met under the ordinary-use interpretation. The excise exemption for kerosene distributed through the Public Distribution System applies where the kerosene satisfies the prescribed technical specification and is ordinarily used as an illuminant; the Board accepts the Tariff Conference interpretation that 'ordinarily used' permits other uses, so the exemption applies to PDS-supplied kerosene meeting the specification even if consumers subsequently use it for other purposes, and pending disputes should be settled accordingly.
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Exemption for kerosene distributed through PDS affirmed where technical specifications are met under the ordinary-use interpretation.
The excise exemption for kerosene distributed through the Public Distribution System applies where the kerosene satisfies the prescribed technical specification and is ordinarily used as an illuminant; the Board accepts the Tariff Conference interpretation that "ordinarily used" permits other uses, so the exemption applies to PDS-supplied kerosene meeting the specification even if consumers subsequently use it for other purposes, and pending disputes should be settled accordingly.
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