Mineral fuels, oils and products - 115/86 - Customs -Tariff

Mineral fuels, oils and products Notification No. 115/86-Cus. Dated 17-2-1986 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 the goods specified in column (3) of the Table annexed hereto and falling under heading or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into India, from so much of that portion 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 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 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. The rate at which excise duty is for the time being leviable on kerosene. (III) Aviation turbine fuel. The rate at which excise duty is for the time being leviable on kerosene. (IV) High speed diesel oil, that is to say, any hydrocarbon oil (excluding mineral colza oil and white spirit) which has its flash point at or above 25°C, is ordinarily used as fuel in automotive engines and satisfies either of the following requirements :— Rs. 44.50 per Kilolitre at 15°C or 60% ad valorem , whichever is higher. (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 visco-meter at 37.8°C., and satisfies the following conditions :— (a) leaves carbon residue of less than ¼% 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 tests; (V) Diesel oil not elsewhere specified, that is to say, any  hydrocarbon oil which is ordinarily used as fuel in stationary diesel engines and which satisfies the following requirements :— 16% ad valorem (i) has its flash point at or above 66° centigrade,  (ii) has smoke point of less than 10 millimetres, (iii) leaves carbon residue 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, 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°C. (VII) Lubricating oil, that is to say, any oil as is ordinarily used for lubrication, excluding any hydrocarbon oil, which has its flash point below 93.3°C. 40% ad valorem (VIII) Hydrocarbon oil which has its flash point at or above 93.3°C, and is ordinarily used for the batching of jute or other fibre. 40% ad valorem (IX) Lubricating greases 40% ad valorem (X) Liquid Paraffin 70% ad valorem (XI) 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 petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations. 40% ad valorem 2. 2712.10 Petroleum Jelly 90% ad valorem 3. 27.12 Paraffin wax, microcrystalline wax, slack wax, Ozokerite, Lignite wax, peat wax, and other minerals waxes whether or not coloured. 60% ad valorem Explanation. — For the purposes of this notification,— 1. "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). 2. "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. 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 day of February, 1986.