Exemption Denied for Kerosene Used in Pipelines and Mixed with Diesel or Motor Spirit, Duty Rightfully Demanded.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Benefit of N/N. 4/2006-CE - exempt Kerosene(SKO) for ultimate sale through PDS - - using SKO as interface for pumping it into pipelines, the product leaving the factory is intermixed MS(Motor Spirit) or HSD(Diesel), answering to the description of MS or HSD. The same is received by HPCL as MS or HSD and the same is sold as MS or HSD - the Revenue is right in demanding the duty....