TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Clarification on Excise Duty Exemption for Kerosene: Primary Use as Illuminant Validates Exemption Under Notification 5/98-CE.</h1> The circular addresses the applicability of exemption notification 5/98-CE dated 2.6.98 concerning excise duty on kerosene distributed through the Public Distribution System (PDS). It clarifies that the exemption applies to kerosene meeting specific technical specifications and 'ordinarily used' as an illuminant in oil lamps, even if used for other purposes. The Tariff Conference concluded that 'ordinarily used' implies various uses, and the exemption remains valid if the primary use is illumination. The Board supports this interpretation, advising field formations and trade to follow these guidelines and resolve pending disputes accordingly.
TaxTMI 
TaxTMI 
