New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Central Excise - Mineral fuels mineral oils and products of their distillation; bituminous substances; mineral waxes

Central Excise - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes - Central Excise - SECTION V MINERAL PRODUCTS (CHAPTER 25 to CHAPTER 27) NOTES: -NIL- 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 2711; (b) medicaments of heading 3003 or 3004; or (c) mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805. 2. References in .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39). 3. For the purposes of heading 2710, waste oils means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include: (a) such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); (b) sludge oils from the storage tanks .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to manufacture . 5. In relation to natural gas falling under heading 2711, 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 . SUB-HEADING NOTES: 1. For the purposes of sub-heading 2701 11 anthracite me .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(xylenes) and naphthalene apply to products which contain more than 50%by weight of benzene, toluene, xylenes or naphthalene, respectively. 7[4. For the purposes of sub-heading 2710 12, light oils and preparations are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method).]. 3[5. For the purposes of the sub-headings of heading 2710, the term biodiesel means mono-alkyl esters of fatty acids of a kind used .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2710 12 13)] means light oils, as defined in SUB-HEADING NOTE 4, not containing any anti-knock preparations, and with a difference of not more than 60ºC between the temperatures at which 5% and 90% by volume (including losses) distil; (b) natural gasoline liquid (NGL) is a low-boiling liquid petroleum product extracted from Natural Gas; (c) superior kerosene oil (SKO) means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1459-1974 (Rea .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oil means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1593:1982 (Reaffirmed in the year 1997); (h) lubricating oil means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon oil, which has its flash point below 93.3º C; (i) jute batching oil and textile oil are hydrocarbon oils which have their flash point at or above 93.3ºC, and is ordinarily used for the batching of jute or other textile fibres; (j) t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ke Point Lamp in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 31)-1967 as for the time being in force; (3) Final Boiling Point shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448 (p.18)-1967 as for the time being in force; (4) 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) .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

AMENDMENT NOTES: 1. In Chapter 27, in Note 4, for the words labelling or relabelling of containers and repacking , the words labelling or relabelling of containers or repacking has been substituted vide Notification No. 11/2008-C.E. (N.T.), dated 1-3-2008. 2. Substituted vide schedule 11 of Finance Act 2011, in Sub-heading Note 4,before it was read as 2710 11 3. Inserted vide schedule 11 of Finance Act 2011, after Sub-heading Note 4. 4. Substituted vide schedule 11 of Finance Act 2011 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or more by volume (including losses) distil at 210oC (ASTM D 86 method) - 2701 - 2701 - COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL - Coal, whether or not pulverised, but not agglomerated: - 2701 11 00 - 27011100 - Anthracite - kg. - 2701 12 00 - 27011200 - Bituminous coal - kg. - 2701 19 - 270119 - Other coal: - 2701 19 10 - 27011910 - Coking coal - kg. - 2701 19 20 - 27011920 - Steam coal - kg. - 2701 19 90 - 27011990 - Other - kg. - 2701 20 - 270120 - Briquettes, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

gglomerated: - 2703 00 10 - 27030010 - Peat whether or not compressed into bales, but not agglomerated - kg. - 2703 00 90 - 27030090 - Other - kg. - 2704 - 2704 - COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON - 2704 00 - 270400 - Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon: - 2704 00 10 - 27040010 - Retort carbon (gas carbon) - kg. - 2704 00 20 - 27040020 - Coke and semi-coke of lignite or of peat - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars: - 2706 00 10 - 27060010 - Coal tar - kg. - 2706 00 90 - 27060090 - Other - kg. - 2707 - 2707 - 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 00 - 27071000 - Benzol (benzene) - kg. - 2707 20 00 - 27072000 - Toluol (tolue .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tch: - 2708 10 10 - 27081010 - Obtained by blending with creosote oil or other coal tar distillates - kg. - 2708 10 90 - 27081090 - Other - kg. - 2708 20 00 - 27082000 - Pitch coke - kg. - 2709 00 00 - 27090000 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE - kg. - 2710 - 2710 - 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 FR .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

: - Motor Spirit: - 2710 12 11 - 27101211 - Special boiling point spirits (other than benzene, toluol) with nominal boiling point range 55 - 115C - kg. - 2710 12 12 - 27101212 - Special boiling point spirits (other than benzene, benzol, toluene and toluol) with nominal boiling point range 63 - 70C - kg. - 2710 12 13 - 27101213 - Other Special boiling point spirits (other than benzene, benzol, toluene and toluol) - kg. - 2710 12 19 - 27101219 - Other - kg. - 2710 12 20 - 27101220 - Natural gaso .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

cating oil - kg. - 2710 19 90 - 27101990 - Other - kg. - Waste oil: - 2710 20 00 - 27102000 - Petroleum oils and oils obtained from bituminous minerals (other than crude) and 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, containing biodiesel, other than waste oils - Kg. - 2710 91 00 - 27109100 - Containing polychlorinated biphenyls (PC .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

1 29 00 - 27112900 - Other - kg. - 2712 - 2712 - PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE 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 - 271210 - Petroleum jelly: - 2712 10 10 - 27121010 - Crude - kg. - 2712 10 90 - 27121090 - Other - kg. - 2712 20 00 - 27122000 - Paraffin wax containing by weight less than 0.75% of oil - kg. - 2712 90 - 271290 - Other: - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version