Exemption to diesel oil falling under Heading No. 27.10 - 153/88 - Central Excise - Tariff

Exemption to diesel oil falling under Heading No. 27.10

Notification No. 153/88-C.E.

Dated 27-4-1988

In exercise of the powers conferred by Sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling under Heading No. 27.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) thereof.

TABLE

S. No.	Description of goods		Rate of duty
(1)	(2)		(3)
01.	Diesel oil falling under Heading No. 27.10 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), other than diesel oil falling under Sub-headings Nos. 2710.31, 2710.32 and 2710.39 of the said Schedule, and which satisfies the following requirements :-
	(i)	has a smoke point of less than 10 millimetres;	Rs. 155 per kilolitere at 150C.
	(ii)	leaves carbon residue of not less than 1/4 per cent by weight when tested by Ramsbottom Carbon Residue Apparatus;
	(iii)	is as dark as, or darker than, 0.04 normal Iodine solution when tested by colour comparison test; and
	(iv)	possesses a viscosity of less than 100 seconds by Redwood I Viscometer at 37.8°C.