Mineral fuels, oils and products

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..... hich is specified in the said First Schedule as is in excess of the amount calculated at the rate specified in corresponding entry in column (4) of the said Table. TABLE Sl. No. Heading No. or Sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 Description of goods Rate of duty (1) (2) (3) (4) 1. 27.10 (I) Motor spirit, that is to say, any inflammable hydrocarbon (including any mixture of hydrocarbons) which has its flashing point below 25° Centigrade and which either by itself or in admixture with other substances, is suitable for use as fuel in spark ignition engines. The rate at which excise duty is for the time being leviable on motor spirit. (II) Kerosene, that is to say, any hydrocarbon oil (excluding m .....

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..... of not less than ¼ per cent, by weight when tested by Ramsbottom Carbon Residue Apparatus, (iv) is as dark as, or darker than 0.04 Normal Iodine  solution when tested by colour comparison test, and (v) possesses a viscosity of less than 100 seconds by  Redwood I Viscometer at 37.8°C. (VI) Furnace oil, that is to say, any hydrocarbon oil which  is ordinarily used as furnace fuel and not suitable for use in spark-ignition engines and which satisfies the following requirements :— 16% ad valorem (i) has its flash point at or above 66°C, (ii) has a smoke point of less than 10 millimetres, (iii) leaves carbon residue of not less than ¼% by weight when tested by Ramsbottom Carbon Residue Apparatus, (iv) is as dark as, .....

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..... orce for the time being. 3. "Carbon residue" shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standard Institution specification ISI : 1448 (p-8)— 1967 as in force for the time being. 4. "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. 2. This notification shall come into force on the 28th .....

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