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2003 (8) TMI 397 - CESTAT, NEW DELHIExtract: .......l residual fuel oils including Heavy Petroleum Stock. If heavy petroleum stock failing under Item 11A is ldquo intended for use as feed stock in the manufacture of fertilizers rdquo , it attracts Nil rate of duty. This does not go to suggest that HPS is not a residual fuel oil. Accordingly, we set aside the impugned order and allow all the appeals.
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