https://www.taxtmi.com/caselaws?id=356666 An exemption notification using the term "liquefied petroleum gases" without defining it or limiting it by end-use must be read in line with its tariff and commercial meaning. On that basis, commercial propane was treated as a form of liquefied petroleum gas, and the concessional countervailing duty benefit could not be denied merely because the goods were propane. The Tribunal applied its earlier decision on identical facts and notification wording, confirming that the absence of any restrictive condition in the notification brought commercial propane within the exemption. en-us Tue, 27 Feb 2018 00:00:00 +0530 Thu, 22 Mar 2018 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356666 An exemption notification using the term "liquefied petroleum gases" without defining it or limiting it by end-use must be read in line with its tariff and commercial meaning. On that basis, commercial propane was treated as a form of liquefied petroleum gas, and the concessional countervailing duty benefit could not be denied merely because the goods were propane. The Tribunal applied its earlier decision on identical facts and notification wording, confirming that the absence of any restrictive condition in the notification brought commercial propane within the exemption. Case-Laws Customs Tue, 27 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356666