https://www.taxtmi.com/caselaws?id=254426 Commercial propane imported in liquefied form falls within the expression "liquefied petroleum gases (LPG)" in Notification No. 4/2006-C.E. because the tariff scheme under Heading 2711 treats propane, butane and other liquefied petroleum gases as related sub-classifications, and the notification did not define LPG or restrict it to household fuel use. The scope of the exemption was therefore read from the tariff structure and trade understanding, supported by standard specifications showing propane as a liquefied petroleum gas. On that basis, commercial propane in liquefied form was eligible for the concessional duty rate under the notification. en-us Fri, 11 Apr 2014 00:00:00 +0530 Mon, 22 Dec 2014 06:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254426 Commercial propane imported in liquefied form falls within the expression "liquefied petroleum gases (LPG)" in Notification No. 4/2006-C.E. because the tariff scheme under Heading 2711 treats propane, butane and other liquefied petroleum gases as related sub-classifications, and the notification did not define LPG or restrict it to household fuel use. The scope of the exemption was therefore read from the tariff structure and trade understanding, supported by standard specifications showing propane as a liquefied petroleum gas. On that basis, commercial propane in liquefied form was eligible for the concessional duty rate under the notification. Case-Laws Customs Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254426