Prescribes effective rates of basic duty on specified goods falling under Chapter 27 - 035/90 - Customs -Tariff

Prescribes effective rates of basic duty on specified goods falling under Chapter 27 Notification No. 35/90-Cus. Dated 20-3-1990 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table from so much of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. TABLE S. No. Heading/Sub- heading No. Description Rate of duty (1) (2) (3) (4) 1. 27.01 Coking coal of ash content below 12% 5% ad valorem 2. 27.04 Coke with phosphorous content of 0.035% or below 20% ad valorem 3. 27.09 Petroleum oils and oils obtained from bituminous minerals, crude Rs. 1000 per tonne. 4. 27.10 Motor spirit Nil 5. 27.10 Kerosene Nil 6. 27.10 Aviation turbine fuel Nil 7. 27.10 High speed diesel oil Nil 8. 27.10 Vapourising oil Nil 9. 27.10 Diesel oil not elsewhere specified Nil 10. 27.10 Furnance oil Nil 11. 27.10 Lubricating oil 40% ad valorem . 12. 27.10 Hydrocarbon oil 40% ad valorem . 13. 27.10 Lubricating greases 40% ad valorem . 14. 27.10 Other petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70% by weight of petrolem oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations 40% ad valorem . 15. 27.12 Liquid Paraffin 70% ad valorem . 16. 2712.10 Petroleum Jelly 90% ad valorem . 17. 27.12 Paraffin wax, microcrystalline wax, slack wax, Ozokerite, Lignite wax, peat wax, and other minerals waxes whether or not coloured. 60% ad valorem . 18. 27.13 Raw petroleum coke 5% ad valorem Explanation :- For the purposes of this notification, - 1. "Motor spirit" means 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. 2. "Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke point of eighteen millimetres or more and is ordinarily used as an illuminant in oil burning lamps. 3. "High speed diesel oil" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has its flash point at or above 25° centigrade, is ordinarily used as fuel in automative engines and satisfies either of the following requirements :- (i) the oil has a smoke point of 10 millimetres or more but less than 20 millimetres, or (ii) the oil has a smoke point of less than 10 millimetres but has a viscosity of less than 50 seconds by Redwood I Viscometer at 37.8° Centigrade and satisfies the following conditions :- (a) leaves carbon residue of less than 1/4 per cent by weight when tested by Ramsbottom carbon Residue Apparatus, and (b) is lighter in colour than 0.04 Normal Iodine solution when tested by colour comparison; 4. "Diesel oil not elsewhere specified" means any hydrocarbon oil which is ordinarily used as fuel in stationary diesel engines and which satisfies the following requirements :- (i) has its flash point at or above 66° Centigrade, (ii) has a smoke point of less than 10 millimetres, (iii) leaves carbon residue of not less than 1/4 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 100 seconds or more by Redwood I Viscometer at 37.8° Centigrade. 5. "Furnace Oil" means 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:- (i) has its flash point at or above 66° centigrade, (ii) has a smoke point of less than 10 millimetres. (iii) leaves carbon residue of not less than 1/4 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 lest, and (v) possesses a viscosity of 100 seconds or more by Redwood I Viscometer at 37.8° Centigrade. 6. "Flash points" shall be determined in accordance with the tests prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934) 7. "Smoke point" shall be determined in the apparatus known as the smoke point lamp in the manner indicated in the Indian Standard Institution specification ISI: 1448 (p-31) - 1968 as in force for the time being. 8. "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. 9. "Colour comparison test" shall be done in the following manner, namely :- (i) first prepare a five percent 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.