Kerosene exemption for manufacture of linear alkyl benzene: duty relief subject to return and warehouse clearance conditions. Exemption provides duty relief for kerosene received by a factory from a refinery for manufacture of linear alkyl benzene or heavy alkylate and returned to the refinery or its approved warehouse. The quantity consumed is calculated by deducting from kerosene received the mineral oil of the same heading generated in manufacture and returned to the refinery or an approved warehouse. The Commissioner must permit clearance to the warehouse and may impose conditions regarding accountal of kerosene and payment of duty.
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Provisions expressly mentioned in the judgment/order text.
Kerosene exemption for manufacture of linear alkyl benzene: duty relief subject to return and warehouse clearance conditions.
Exemption provides duty relief for kerosene received by a factory from a refinery for manufacture of linear alkyl benzene or heavy alkylate and returned to the refinery or its approved warehouse. The quantity consumed is calculated by deducting from kerosene received the mineral oil of the same heading generated in manufacture and returned to the refinery or an approved warehouse. The Commissioner must permit clearance to the warehouse and may impose conditions regarding accountal of kerosene and payment of duty.
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