Concessional duty for pipeline-held raw naphtha where pipelines form part of approved premises is directed to apply. Where pipelines are included within a manufacturer's approved premises, the Board directs that the pipeline content of raw naphtha intended for manufacture of specified products in those premises be assessed to the concessional rate of duty, modifying its earlier instruction which had required charging duty at the full rate applicable to motor spirit; implementing instructions to field formations are to be issued.
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.
Concessional duty for pipeline-held raw naphtha where pipelines form part of approved premises is directed to apply.
Where pipelines are included within a manufacturer's approved premises, the Board directs that the pipeline content of raw naphtha intended for manufacture of specified products in those premises be assessed to the concessional rate of duty, modifying its earlier instruction which had required charging duty at the full rate applicable to motor spirit; implementing instructions to field formations are to be issued.
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