Duty determination on intermixed petroleum products: higher duty between unused concessional SKO and gain in MS/HSD applies. Where SKO imported under concessional duty intermixed with MS or HSD in pipelines, the interface quantity shall be quantified and taxed at the higher of (a) duty payable on SKO not used for its intended concessional purpose and (b) duty payable on the surge/gain in MS or HSD; this modifies prior instructions permitting simple offsetting between product gains and losses.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Duty determination on intermixed petroleum products: higher duty between unused concessional SKO and gain in MS/HSD applies.
Where SKO imported under concessional duty intermixed with MS or HSD in pipelines, the interface quantity shall be quantified and taxed at the higher of (a) duty payable on SKO not used for its intended concessional purpose and (b) duty payable on the surge/gain in MS or HSD; this modifies prior instructions permitting simple offsetting between product gains and losses.
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