Imported Base Oil can be used as HSD or Automotive fuel in internal Combustion Engines: HC

Commissioner of Customs Vs Rajkamal Industrial Pvt. Ltd. (Gujarat High Court) Conclusion: CESTAT ignored the fact that High-Speed Diesel imported under the guise of Base Oil SN 50 was being diverted as fuel by routing such goods through the purported manufacturers who claim to manufacture Bio-Diesel B100. Thus, department had established the fact that imported Base Oil could be used as HSD / Automotive fuel in internal combustion engines. Held: In the instant case, the officer issued a show-cause notice calling upon assessee to show cause as to why the entire consignment of the HSD should not ...