https://www.taxtmi.com/caselaws?id=76474 Petroleum products cleared under bond from the specified refinery remained eligible for concessional exemption even when routed through one or more intermediate warehouses before clearance from the assessee's warehouse on payment of duty. The notification was interpreted to extend relief to goods originating from the specified refineries, and it did not require direct transfer to the final warehouse without any intervening warehouse movement. The Revenue's restrictive reading would defeat the object of the exemption, so the duty demand, interest and penalty were unsustainable. en-us Wed, 12 Aug 2009 00:00:00 +0530 Sat, 26 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76474 Petroleum products cleared under bond from the specified refinery remained eligible for concessional exemption even when routed through one or more intermediate warehouses before clearance from the assessee's warehouse on payment of duty. The notification was interpreted to extend relief to goods originating from the specified refineries, and it did not require direct transfer to the final warehouse without any intervening warehouse movement. The Revenue's restrictive reading would defeat the object of the exemption, so the duty demand, interest and penalty were unsustainable. Case-Laws Customs Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76474