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    <title>Appellant&#039;s Failure to Prove Kerosene Sold to PDS Beneficiaries Results in Denied Exemption Benefits.</title>
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    <description>Import of kerosene oil - Appellant has not produced any evidence in their support that the supply in excess of quota fixed under PDS, was sold by the dealers only to the ultimate beneficiary of the public distribution system. benefit of exemption Notifications is not available - AT</description>
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      <description>Import of kerosene oil - Appellant has not produced any evidence in their support that the supply in excess of quota fixed under PDS, was sold by the dealers only to the ultimate beneficiary of the public distribution system. benefit of exemption Notifications is not available - AT</description>
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