https://www.taxtmi.com/caselaws?id=78172 Kerosene qualified for concessional duty under Notifications No. 5/98-CE and 5/99-CE only if it had a smoke point of 18 mm or more and was ordinarily used as an illuminant in oil burning lamps. The expression "ordinarily" was read in its contextual sense, tied to the object of the notifications, which was to extend relief to kerosene used by economically weaker domestic consumers. Because the conditions were conjunctive, kerosene cleared for industrial consumption and not for the intended domestic illuminating use did not satisfy the notifications, and concessional duty was unavailable. en-us Fri, 22 Oct 2010 00:00:00 +0530 Mon, 10 Jan 2011 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78172 Kerosene qualified for concessional duty under Notifications No. 5/98-CE and 5/99-CE only if it had a smoke point of 18 mm or more and was ordinarily used as an illuminant in oil burning lamps. The expression "ordinarily" was read in its contextual sense, tied to the object of the notifications, which was to extend relief to kerosene used by economically weaker domestic consumers. Because the conditions were conjunctive, kerosene cleared for industrial consumption and not for the intended domestic illuminating use did not satisfy the notifications, and concessional duty was unavailable. Case-Laws Central Excise Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78172