Devilish practice removing sulphur after cleaner fuel ultimately is fraud (12)
I believe the answer is:
charlatanism
'devilish practice removing sulphur' is the definition.
I can't judge whether this defines the answer.
'cleaner fuel ultimately is fraud' is the wordplay.
'cleaner' becomes 'char' (charwoman is a type of cleaner).
'ultimately' suggests the final letters.
'is fraud' becomes 'atanism' (I can't justify this - if you can you should give a lot more credence to this answer).
The last letter of 'fuel' is 'l'.
'char'+'l'+'atanism'='CHARLATANISM'
'after' acts as a link.
Can you help me to learn more?
(Other definitions for charlatanism that I've seen before include "Animal starch (anag) - quackery" , "Quacking" .)