Excise Duty on Kerosene distributed through P.D.S.

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....8-CE dt.2.6.98, at serial No.27, prescribes a rate of duty of 10% for kerosene. Kerosene has been defined as "kerosene, that is to say, any hydrocarbon oil (excluding mineral colza oil land white spirit) which has a smoking point of 18 mm or more (determined in the apparatus known as smoke point lamp in the manner included in the Bureau of India Standards Specification ISI: 1448(p-31) 1968 as in f....

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....ey should be exclusively used for that particular purpose. The words "ordinarily used" presupposes a variety of uses. When any goods are said to be used ordinarily for a particular purpose, it automatically implies that the goods have other uses, and the most common is the use, which is specified. Thus, if the consumer also uses the kerosene oil, which is used for illumination of oil lamps, for an....