Notes:
1. This Chapter does not cover :
(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading No. 27.11.
(b) Medicaments of Chapter 30.
(c) Mixed unsaturated hydrocarbons of Chapter 33 or 38.
2. References in heading No. 27.10 to 'petroleum oils and oils obtained from bituminous minerals' include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
3. For the purposes of sub-heading Nos. 2707.10, 2707.20, 2707.30, 2707.40 and 2707.50, 'benzole', 'toluole', 'xylole', 'naphthalene' and 'phenols' apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.
4. 'Flash point' shall be determined in accordance with the tests prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934).
5. 'Smoke point' shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 31) -1967 as in force for the time being.
6. 'Final boiling point' shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448 (p.18) - 1967 as in force for the time being.
7. 'Carbon residue' shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS: 1448 (p. 8.) -1967 as in force for the time being.
8. 'Colour comparison test' shall be done in the following manner, namely :-
(i) First prepare a five per cent weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water.
(ii) To this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution.
(iii) Thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.
9. In relation to lubricating oils and lubricating preparations of heading No. 27.10, labelling or relabelling of containers and repacking from bulk pack to retail packs or the adoption of any other treatment to render the product marketable to the consumer shall amount to 'manufacture'.
10. In relation to natural gas falling under Heading No. 27.11, the process of compression of natural gas (even if it does not involve liquefaction), for the purpose of marketing it as Compressed Natural Gas (CNG), for use as a fuel or for any other purpose, shall amount to "manufacture".
| Heading No. | Sub-heading No. |
Description of goods | Rate of duty |
| (1) | (2) | (3) | (4) |
| 27.01 | 2701.00 | Coal; briquettes, ovoids and similar solid fuels manu factured from coal | Nil |
| 27.02 | 2702.00 | Lignite, whether or not agglomerated, excluding jet | Nil |
| 27.03 | 2703.00 | Peat (including peat litter), whether or not agglomerated | Nil |
| 27.04 | 2704.00 | Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon | Nil |
| 27.05 | 2705.00 | Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons | Nil |
| 27.06 | 2706.00 | Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars | Nil |
| 27.07 | Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents | ||
| 2707.10 | - Benzole | 16% | |
| 2707.20 | -Toluole | 16% | |
| 2707.30 | -Xylole | 16% | |
| 2707.40 | -Naphthalene | 16% | |
| 2707.50 | -Phenols | 16% | |
| 2707.60 | -Creosote oils | 16% | |
| 2707.90 | -Other | 16% | |
| 27.08 | Pitch and pitch coke, obtained from coal tar or from other mineral tars | ||
| -Pitch: | |||
| 2708.11 | --Obtained by blending with creosote oil or other coal tar distillates | 16% | |
| 2708.19 | -- Other | 16% | |
| 2708.20 | -Pitch coke | 16% | |
| 27.09 | 2709.00 | Petroleum oils and oils obtained from bituminous minerals, crude | Nil |
| 29.10 | Petroleum oils and oils obtained from bituminous minerals, other than crude; Preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations | ||
| - Motor spirit, that is to say, any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25°C, and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines : | |||
| 2710.11 | -- Special boiling point spirits (other than Benzene-Toluol) with nominal boiling point range 55-115°C | 16% | |
| 2710.12 | -- Special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) with nominal boiling point range 63-70°C | 16% | |
| 2710.13 | -- Other special boiling point spirits (other than Benzene, Benzol, Toluene and Toluol) | 16% | |
| 2710.14 | -- Naphtha | 16% | |
| 2710.15 | -- Natural Gasoline Liquid | 16% | |
| 2710.19 | -- Other | 16% | |
| 2710.90 | - Other | 16% | |
| 27.11 | Petroleum gases and other gaseous hydrocarbons | ||
| -Liquefied: | |||
| 2711.11 | -- Natural gas | 16% | |
| 2711.12 | -- Ethylene, propylene, butylene and butadene | 16% | |
| 2711.19 | -- Other | 16% | |
| -In gaseous slate: | |||
| 2711.21 | -- Natural gas | 16% | |
| 2711.29 | --Other | 16% | |
| 27.12 | Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | ||
| 2712.10 | -Petroleum jelly | 16% | |
| 2712.20 | -Waxes, all sorts | 16% | |
| 2712.90 | -Other | 16% | |
| 27.13 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | ||
| - Petroleum coke: | |||
| 2713.11 | -- Not calcined | 16% | |
| 2713.12 | -- Calcined | 16% | |
| - Petroleum bitumen: | |||
| 2713.20 | - Petroleum bitumen | 16% | |
| 2713.30 | - Other residues of petroleum oils or of oils obtained from bituminous minerals, including Heavy Petroleum Stock, Low Sulphur Heavy Stock and other residual fuel oils | 16% | |
| 27.14 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | ||
| 2714.10 | -Bitumen and asphalt, straight grade | 16% | |
| 2714.90 | -Other | 16% | |
| 27.15 | Bituminous mixtures (including emulsions, suspensions and solutions) based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut backs) | ||
| 2715.10 | - Cut-back bitumen or asphalt | 16% | |
| 2715.90 | -Other | 16% |
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