Kerosene Used for Fuel Distribution via PDS Exempted from Excise Duty; No Additional Duty on Subsequent Activities.

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....Exemption from excise duty - kerosene(SKO) used as interface for pumping diesel/petrol(HSD/MS) - SKO meant for distribution in PDS - the goods are to be assessed in the form they are cleared from the factory and as the appellants have satisfied the conditions of Notification at the time of removal, duty cannot be demanded from them for subsequent activities, if any, by the purchasers - no extra duty....