Tyre oil-Excise Classification-Tariff Heading, Central Excise

[KAMARAJ RENGARAJ]

We have a query on classification of a commodity.  It is "fuel oil" derived from waste tyres/old tyres/plastic wastes by pyrolysis method.  It is a new marketable commodity emerged from a manufacturing process u/s2(f)  of CE Act, 1944. A small write up of manufacturing process.

 

•  The waste tyre is fed into the reactor vessel and heated under controlled conditions of temperature and pressure.

•  The process will bring about molecular restructuring of the rubber under the pyrolysis process as the result, furnace oil is gaseous form is produced along with other gases.  During the process, carbon black is generated.

The end products are a) Fuel oil b) carbon black 

 

We would like to know the excise tariff heading for fuel oil (from waste tyres).

 

Thanks,

 

RENGARAJ

Posts / Replies

[MARIAPPAN GOVINDARAJAN]

Dear Sir,

Have you confirmed the classification?