https://www.taxtmi.com/circulars?id=370 The excise exemption for kerosene distributed through the Public Distribution System applies where the kerosene satisfies the prescribed technical specification and is ordinarily used as an illuminant; the Board accepts the Tariff Conference interpretation that "ordinarily used" permits other uses, so the exemption applies to PDS-supplied kerosene meeting the specification even if consumers subsequently use it for other purposes, and pending disputes should be settled accordingly. en-us Fri, 08 Dec 2000 00:00:00 +0530 Tue, 23 Sep 2008 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=370 The excise exemption for kerosene distributed through the Public Distribution System applies where the kerosene satisfies the prescribed technical specification and is ordinarily used as an illuminant; the Board accepts the Tariff Conference interpretation that "ordinarily used" permits other uses, so the exemption applies to PDS-supplied kerosene meeting the specification even if consumers subsequently use it for other purposes, and pending disputes should be settled accordingly. Circulars Central Excise Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=370