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2014 (6) TMI 512 - AT - CustomsImport of kerosene oil - Denial of benefit of exemption Notification - whether supplies to railways, airforce/defence and PDS dealers beyond quota fixed by the State Government, are eligible for the benefit of the exemption Notification Nos.23/98-Cus. dated 22.06.98, 20/99-Cus. dated 28.02.99 and 16/2000-Cus. dated 01.03.2000 - Held that:- On harmonious reading of the provisions of the exemption Notifications and the definition of the Public Distribution System, it appears that any supply/distribution not meant for sale to public distribution system or the sale through this system in excess of the quota approved by the Central Government/State Government, would not be eligible for the benefit of impugned Notifications. We also notice that Section 3A of the Control Order, 1993 puts restriction on sale and use of kerosene imported under parallel marketing system. The Appellant has not produced any evidence in their support that the supply in excess of quota fixed under PDS, was sold by the dealers only to the ultimate beneficiary of the public distribution system. benefit of exemption Notifications is not available to the Appellant in this case - Decided against assessee.
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