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Remnant Fuels and Oils Imported Before May 20, 2015, Exempt from Chapter 27 Policy Conditions Per Board Circular 37/96.

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....Classification of remnant fuel & oils - import of remnant fuels referred to in para 2(d) of Board circular 37/96-customs would not be subject to any policy condition under chapter 27 prior to 20th May 2015.....