https://www.taxtmi.com/highlights?id=103796 Furnace Oil and Light Diesel Oil require separate commodity classification where technical specifications show material differences in physical characteristics, composition, distillation range, viscosity and end-use. Furnace Oil is a heavier residual fuel oil, while Light Diesel Oil is a middle distillate and cannot be substituted in engines designed for lighter fuel. A specific tariff entry for Light Diesel Oil cannot be extended to Furnace Oil merely because both are used as fuel, absent a common entry. Classification of Furnace Oil as Light Diesel Oil for VAT levy was set aside, requiring fresh assessment on the basis that the products are distinct commodities. en-us Wed, 16 Sep 2026 08:38:35 +0530 Wed, 16 Sep 2026 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103796 Furnace Oil and Light Diesel Oil require separate commodity classification where technical specifications show material differences in physical characteristics, composition, distillation range, viscosity and end-use. Furnace Oil is a heavier residual fuel oil, while Light Diesel Oil is a middle distillate and cannot be substituted in engines designed for lighter fuel. A specific tariff entry for Light Diesel Oil cannot be extended to Furnace Oil merely because both are used as fuel, absent a common entry. Classification of Furnace Oil as Light Diesel Oil for VAT levy was set aside, requiring fresh assessment on the basis that the products are distinct commodities. Highlights VAT / Sales Tax Wed, 16 Sep 2026 08:38:35 +0530 https://www.taxtmi.com/highlights?id=103796