TMI BlogClassification under Heading No. 27.10 or 27.13 or 27.07X X X X Extracts X X X X X X X X Extracts X X X X ..... r 27.13 or 27.07. A doubt has been raised as to whether Speciality oils (Processed Oils) manufactured out of furfural extracts are classifiable under sub-heading No. 2719.50 or 2713.39/2713.30 or under sub-heading No. 2707.90 of the Schedule to the Central Excise Tariff Act, 1985. 2. The matter came up for discussion at the South Zone Tariff-cum-General Conference of Collectors of Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the issue. The Deputy Chief Chemist, CRCL has stated that HSN Explanatory Note under HSN Heading No. 27.13 covers extracts derived from the treatment of lubricating oils with certain selective solvents and thus furfural extracts of different grades would squarely fall under sub-heading no. 2713.39/2713.30 during the relevant period as 'other residues of petroleum oils or of oils obtained from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s opined that the more appropriate sub-heading for the goods in question would be 2707.90 as 'similar products in which the weight of aromatic constituents exceeds that of the non-aromatic constituents. The Board agrees with the views of the Deputy Chief Chemist in the matter. 4. Accordingly, it is hereby clarified that the 'Speciality Oils' (Processed Oils) in question would be appropriately cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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