https://www.taxtmi.com/caselaws?id=109632 Heavy Petroleum Stock was treated as Residual Fuel Oil because the tariff term was undefined and had to be given its technical meaning. Technical sources described Residual Fuel Oil as refinery residue or topped crude petroleum, which brought Heavy Petroleum Stock within that description. Its separate mention in the notification did not exclude it from the residual fuel category, and the later nil-rate entry for use as fertilizer feed stock did not change that position. The exemption was therefore available and the differential demand was set aside. en-us Tue, 19 Aug 2003 00:00:00 +0530 Wed, 11 Apr 2012 11:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109632 Heavy Petroleum Stock was treated as Residual Fuel Oil because the tariff term was undefined and had to be given its technical meaning. Technical sources described Residual Fuel Oil as refinery residue or topped crude petroleum, which brought Heavy Petroleum Stock within that description. Its separate mention in the notification did not exclude it from the residual fuel category, and the later nil-rate entry for use as fertilizer feed stock did not change that position. The exemption was therefore available and the differential demand was set aside. Case-Laws Central Excise Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109632