https://www.taxtmi.com/caselaws?id=269623 Liquefied petroleum gas imported in bulk and supplied to domestic and other consumers was treated as eligible for exemption from Special Additional Duty under Notification No. 20/2006-Cus. The notification covered petroleum gases under Chapter 27, and the relevant Board circular clarified that LPG fell within the exemption regardless of the category of consumer or end use. The operative point was that the exemption wording was broad enough to include LPG without any tariff distinction based on consumption pattern, so the Revenue's objection to exemption failed. en-us Thu, 20 Aug 2015 00:00:00 +0530 Thu, 17 Dec 2015 22:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269623 Liquefied petroleum gas imported in bulk and supplied to domestic and other consumers was treated as eligible for exemption from Special Additional Duty under Notification No. 20/2006-Cus. The notification covered petroleum gases under Chapter 27, and the relevant Board circular clarified that LPG fell within the exemption regardless of the category of consumer or end use. The operative point was that the exemption wording was broad enough to include LPG without any tariff distinction based on consumption pattern, so the Revenue's objection to exemption failed. Case-Laws Customs Thu, 20 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269623