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2010 (10) TMI 7 - SC - Central ExciseConcessional rate of duty - superior kerosene - notification no. 5/98 - Held that: - The expression "ordinarily" may mean "normally", but, the said expression must be understood in the context in which it has been used. - it becomes abundantly clear that the word "ordinarily" implies that the kerosene must be ordinarily used for illumination purposes, and it would be immaterial if the kerosene is also used for other domestic purposes - it is plain that the benefit of concessional rate of duty extends only to that variety of kerosene that: (i) has a smoke point of 18mm or more, and (ii) is ordinarily used as an illuminant in oil burning lamps. It is manifest that these two conditions are conjunctive, and therefore, the twin conditions need to be satisfied in order to avail of the concessional rate of duty
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