Customs amendment clarifies exemption by replacing PDS subsidy reference with supply by national oil companies to households. Amendment to Notification No.12/2012-Customs substitutes the prior reference to subsidised supply under the public distribution system and a specified LPG/kerosene subsidy scheme with wording specifying supply by Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for household domestic consumers, thereby clarifying the qualifying suppliers for the tariff entry.
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 amendment clarifies exemption by replacing PDS subsidy reference with supply by national oil companies to households.
Amendment to Notification No.12/2012-Customs substitutes the prior reference to subsidised supply under the public distribution system and a specified LPG/kerosene subsidy scheme with wording specifying supply by Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited for household domestic consumers, thereby clarifying the qualifying suppliers for the tariff entry.
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