https://www.taxtmi.com/circulars?id=437 Where SKO imported under concessional duty intermixed with MS or HSD in pipelines, the interface quantity shall be quantified and taxed at the higher of (a) duty payable on SKO not used for its intended concessional purpose and (b) duty payable on the surge/gain in MS or HSD; this modifies prior instructions permitting simple offsetting between product gains and losses. en-us Mon, 22 Apr 2002 00:00:00 +0530 Tue, 23 Sep 2008 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=437 Where SKO imported under concessional duty intermixed with MS or HSD in pipelines, the interface quantity shall be quantified and taxed at the higher of (a) duty payable on SKO not used for its intended concessional purpose and (b) duty payable on the surge/gain in MS or HSD; this modifies prior instructions permitting simple offsetting between product gains and losses. Circulars Central Excise Mon, 22 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=437