Liquefied petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), - Amending Notfn. No. 12/12- Cus dt 17/3/2012 - 62/2012 - Customs -Tariff

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Exemption for LPG transfers: excess LPG returned to the SEZ by DTA polyisobutylene units is excluded from customs duty. Exemption applies to LPG supplied from an SEZ unit to a DTA unit manufacturing polyisobutylene, where LPG in excess of the quantity consumed - calculated as LPG received minus LPG returned to the SEZ unit - and returned to the originating SEZ unit is excluded from customs duty.

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.

Exemption for LPG transfers: excess LPG returned to the SEZ by DTA polyisobutylene units is excluded from customs duty.

Exemption applies to LPG supplied from an SEZ unit to a DTA unit manufacturing polyisobutylene, where LPG in excess of the quantity consumed - calculated as LPG received minus LPG returned to the SEZ unit - and returned to the originating SEZ unit is excluded from customs duty.

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Liquefied petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), - Amending Notfn. No. 12/12- Cus dt 17/3/2012 - 62/2012 - Customs -Tariff

Exemption for LPG transfers: excess LPG returned to the SEZ by DTA polyisobutylene units is excluded from customs duty.

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Liquefied petroleum gases (LPG), in excess of the quantity of petroleum gases and other gaseous hydrocarbons consumed in the manufacture of polyisobutylene by the unit located in Domestic Tariff Area (DTA), - Amending Notfn. No. 12/12- Cus dt 17/3/2012 - 62/2012 - Customs -Tariff

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Exemption for LPG transfers: excess LPG returned to the SEZ by DTA polyisobutylene units is excluded from customs duty.

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