Classification of Commodity fuel oil" derived from waste tyres/old tyres/plastic wastes, Central Excise

[Vijay Bhardwaj]

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) as well as Plastic Waste

Thanks

Posts / Replies

[MUKUND THAKKAR]

I think your excsie tariff heading for fuel oil will be 27101950.

[YAGAY AND SUN]

We duly endorse & support the view of Mr. Thakkar. Please check the following link in support of our endorsement to the view of Mr. Thakkar.

https://ctd.tn.gov.in/documents/10184/10922/ACAAR_143+%2814_15%29/4b9e548f-a085-4537-b24d-44757720ff72?version=1.1

[KASTURI SETHI]

Sh.Mukund Thakkar Ji,

I am all praise for you for your quick and correct reply to this query. Quickness coupled with correctness has a great value indeed. This is the need of the hour.