https://www.taxtmi.com/caselaws?id=471483 Central excise duty on intermixed superior kerosene oil is determined by its tariff classification and transaction value at factory removal, not by the products with which it became intermixed during pipeline transportation. Pipeline intermixing does not give superior kerosene oil the technical characteristics or tariff identity of high-speed diesel or motor spirit. Duty therefore remains payable at the rate applicable to superior kerosene oil cleared otherwise than for the public distribution system. A departmental circular requiring valuation at the higher price of high-speed diesel or motor spirit lacks statutory support and cannot override the governing provisions. No additional duty or consequential penalty arises. en-us Thu, 30 Oct 2025 00:00:00 +0530 Fri, 04 Sep 2026 20:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471483 Central excise duty on intermixed superior kerosene oil is determined by its tariff classification and transaction value at factory removal, not by the products with which it became intermixed during pipeline transportation. Pipeline intermixing does not give superior kerosene oil the technical characteristics or tariff identity of high-speed diesel or motor spirit. Duty therefore remains payable at the rate applicable to superior kerosene oil cleared otherwise than for the public distribution system. A departmental circular requiring valuation at the higher price of high-speed diesel or motor spirit lacks statutory support and cannot override the governing provisions. No additional duty or consequential penalty arises. Case-Laws Central Excise Thu, 30 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471483