https://www.taxtmi.com/circulars?id=1362 Furnace oil under heading 27.10 is eligible for customs duty exemption for use in manufacture of fertilisers even if not directly used in the final product, where it serves as fuel in upstream processes (e.g., steam generation for naphtha cracking to produce ammonia), subject to the importer following the Customs rules for import at concessional rates for manufacture of excisable goods. en-us Tue, 27 Nov 2001 00:00:00 +0530 Tue, 15 Nov 2022 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1362 Furnace oil under heading 27.10 is eligible for customs duty exemption for use in manufacture of fertilisers even if not directly used in the final product, where it serves as fuel in upstream processes (e.g., steam generation for naphtha cracking to produce ammonia), subject to the importer following the Customs rules for import at concessional rates for manufacture of excisable goods. Circulars Customs Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1362