Warehousing exemption specifies eligible petroleum products and aromatic hydrocarbons for central excise storage treatment. Amendment replaces the original clauses of the warehousing notification to define eligible goods by tariff headings: specified Chapter 27 headings (certain petroleum and related products) and aromatic hydrocarbons in Chapter 29, including benzene, toluene and xylene, thereby clarifying which goods qualify for warehousing treatment under the notification.
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.
Warehousing exemption specifies eligible petroleum products and aromatic hydrocarbons for central excise storage treatment.
Amendment replaces the original clauses of the warehousing notification to define eligible goods by tariff headings: specified Chapter 27 headings (certain petroleum and related products) and aromatic hydrocarbons in Chapter 29, including benzene, toluene and xylene, thereby clarifying which goods qualify for warehousing treatment under the notification.
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