Customs exemption for specified mineral fuels removes import duty on listed petroleum products meeting defined technical criteria. The Central Government exempts specified mineral oils and fuel products imported into India from the whole of customs duty where they fall under the customs tariff classification for mineral fuels. The notification lists motor spirit, kerosene, aviation turbine fuel, high speed diesel oil, diesel oil not elsewhere specified, and furnace oil, and sets out detailed technical definitions and test-based criteria (flash point, smoke point, viscosity, carbon residue, colour tests) to determine qualification. The exemption takes effect from the notified commencement date.
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.
Customs exemption for specified mineral fuels removes import duty on listed petroleum products meeting defined technical criteria.
The Central Government exempts specified mineral oils and fuel products imported into India from the whole of customs duty where they fall under the customs tariff classification for mineral fuels. The notification lists motor spirit, kerosene, aviation turbine fuel, high speed diesel oil, diesel oil not elsewhere specified, and furnace oil, and sets out detailed technical definitions and test-based criteria (flash point, smoke point, viscosity, carbon residue, colour tests) to determine qualification. The exemption takes effect from the notified commencement date.
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