Mineral to fuels, oils and products - 80/86 - Customs -Tariff

M ineral to fuels, oils and products Notification No. 80/86-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 goods specified in the Table annexed hereto and falling under heading No. 27.10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule. TABLE Sl. No. Description of goods (1) (2) 1. Motor spirit. 2. Kerosene. 3. Aviation Turbine Fuel. 4. High Speed Diesel Oil and Vapourising Oil. 5. Diesel Oil not elsewhere specified. 6. Furnace Oil. Explanation :— For the purpose of this notification, the following expressions shall have the meanings hereby assigned to them :— (1) Motor spirit, that is to say, any inflammable hydrocarbon (including any mixture of hydrocarbons) which has its flashing point below 25 o centigrade and which either by itself or in admixture with other substances, is suitable for use as fuel in spark-ignition engines. (2) 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. (3) Aviation turbine fuel. (4) 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° 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,; (5) 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. (i) has its flash point at or above 66 0 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 less than 100 second by Redwood I Viscometer at 37.8° centigrade. (6) 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. (i) has its flash point at or above 66 0 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. 2. This notification shall come into force on the 28th day of February, 1986.