https://www.taxtmi.com/caselaws?id=103940 Kerosene qualified for concessional duty under the exemption notifications only if it was ordinarily used as an illuminant in oil burning lamps. The expression "ordinarily" was given a contextual and socio-economic meaning, referring to use in the majority of cases rather than in every instance. Kerosene supplied through the Public Distribution System to domestic consumers met that description because its common use was for illumination. Kerosene cleared exclusively to industrial users did not, because it was wholly diverted to industrial purposes and could not satisfy the notification condition. The concessional rate was therefore unavailable for that stock, and duty at tariff rates applied. en-us Mon, 21 Jan 2002 00:00:00 +0530 Sat, 25 Feb 2012 11:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103940 Kerosene qualified for concessional duty under the exemption notifications only if it was ordinarily used as an illuminant in oil burning lamps. The expression "ordinarily" was given a contextual and socio-economic meaning, referring to use in the majority of cases rather than in every instance. Kerosene supplied through the Public Distribution System to domestic consumers met that description because its common use was for illumination. Kerosene cleared exclusively to industrial users did not, because it was wholly diverted to industrial purposes and could not satisfy the notification condition. The concessional rate was therefore unavailable for that stock, and duty at tariff rates applied. Case-Laws Central Excise Mon, 21 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103940