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27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

Section V · 61 lines

Chapter notes
Notes.
1.- This Chapter does not cover :
(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11;
(b) Medicaments of heading 30.03 or 30.04; or
(c) Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.
2.- References in heading 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting
mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 °C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter
39).
3.- For the purposes of heading 27.10, “waste oils” means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this
Chapter), whether or not mixed with water. These include:
(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and
(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
Subheading Notes.
1.- For the purposes of subheading 2701.11, “anthracite” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.
2.- For the purposes of subheading 2701.12, “bituminous coal” means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14 % and a calorific value limit (on a moist, mineral-matterfree basis)
equal to or greater than 5,833 kcal/kg.
3.- For the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40 the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products which contain more than 50 % by weight
of benzene, toluene, xylenes or naphthalene, respectively.
4.- For the purposes of subheading 2710.12, “light oils and preparations” are those of which 90 % or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86
method).
CodeDescriptionUnitCIDVATPALCESSExciseSSCL
27.01Coal; briquettes, ovoids and similar solid fuels manufactured from coal.
Coal, whether or not pulverized, but not agglomerated :
2701.11AnthracitekgFree18%Ex––Ex
2701.12Bituminous coalkgFree18%Ex––Ex
2701.19Other coalkgFree18%Ex––Ex
2701.20Briquettes, ovoids and similar solid fuels manufactured from coalkgFree18%Ex––2.5%
27.02Lignite, whether or not agglomerated, excluding jet.
2702.10Lignite, whether or not pulverized, but not agglomeratedkgFree18%Ex––2.5%
2702.20Agglomerated lignitekgFree18%Ex––2.5%
27.03Peat (including peat litter), whether or not agglomerated.
2703.00Peat (including peat litter), whether or not agglomerated.kgFree18%10%––2.5%
27.04Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.
2704.00Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.kgFree18%10%––2.5%
27.05Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.
2705.00Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.kgFree18%Ex––2.5%
27.06Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.
2706.00Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.kgFree18%10%––2.5%
27.07Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.
2707.10Benzol (benzene)kgFree18%Ex––2.5%
2707.20Toluol (toluene)kgFree18%Ex––2.5%
2707.30Xylol (xylenes)kgFree18%10%––2.5%
2707.40NaphthalenekgFree18%10%––2.5%
2707.50Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250oC by the ISO 3405 method (equivalent to the ASTM D86 method)kgFree18%10%––2.5%
Other :
2707.91Creosote oilskgFree18%10%––2.5%
2707.99OtherkgFree18%10%––2.5%
27.08Pitch and pitch coke, obtained from coal tar or from other mineral tars.
2708.10PitchkgFree18%Ex––2.5%
2708.20Pitch cokekgFree18%Ex––2.5%
27.09Petroleum oils and oils obtained from bituminous minerals, crude
2709.00.10Petroleum oilskgFreeEx2.5%––Ex
2709.00.90OtherkgFree18%Ex––2.5%
27.10Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.
Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils :
2710.12Light oils and preparations :––
2710.12.10Aviation spiritL requiredkgFreeExEx––Ex
2710.12.20Petrol :––
2710.12.21Petrol having Octane number of 92L requiredkgRs 50/l18%Ex–Rs 72/lEx
2710.12.22Petrol having Octane number of 95L requiredkgRs 50/l18%Ex–Rs 72/lEx
2710.12.29OtherL requiredkgRs 50/l18%Ex–Rs 72/lEx
2710.12.30Motor spirit other than petrolL requiredkgFree18%7.5%––Ex
2710.12.40Spirit type jet fuelL requiredkgFreeEx7.5%––Ex
2710.12.90OtherL requiredkg30%18%7.5%––Ex
2710.19Other :––
2710.19.10Kerosene other than kerosene type jet fuelL requiredkgFreeExEx––Ex
2710.19.20Kerosene type jet fuelL requiredkgFreeExEx––Ex
2710.19.30Other medium oils and preparationsL requiredkg30%18%7.5%––Ex
2710.19.40Gas oil / Diesel :––
2710.19.41Super Diesel that contains sulphur not exceeding 10 mg/kg (ppm)L requiredkgRs 25/l18%Ex–Rs 57/lEx
2710.19.42Other Diesel that contains sulphur exceeding 10 mg/kg (ppm) but not exceeding 500mg/ kg (ppm)L requiredkgRs 25/l18%Ex–Rs 50/lEx
2710.19.49OtherL requiredkgRs 25/l18%Ex–Rs 57/lEx
2710.19.50Narrow boiling range oils of distillation range not exceeding a span of 500 C and the flash point above 70 °CkgFree18%7.5%––Ex
2710.19.60Fuel oilL requiredkgFreeEx7.5%––Ex
2710.19.70Lubricating oils (Base-oils) for the preparation of lubricantsL requiredkg20% or Rs 150/kg18%10%16% or Rs 110/kg–2.5%
2710.19.80LubricantsL requiredkg20% or Rs 200/kg18%10%25% or Rs 250/kg–2.5%
2710.19.90OtherL requiredkg30%18%7.5%––Ex
2710.20Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oilskgRs 15/l18%7.5%––Ex
Waste oils :
2710.91Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)Bannedkg20%18%Ex––Ex
2710.99OtherL requiredkg20%Con7.5%––Ex
27.11Petroleum gases and other gaseous hydrocarbons.
Liquefied :
2711.11Natural gasL requiredkgFree18%Ex––2.5%
2711.12PropaneL requiredkgFree18%Ex––2.5%
2711.13ButanesL requiredkgFree18%10%––2.5%
2711.14Ethylene, propylene, butylene and butadieneL requiredkgFree18%10%––2.5%
2711.19Other :––
2711.19.10Liquefied Petroleum GasL requiredSLSIkgFree18%Ex––Ex
2711.19.90OtherL requiredkgFree18%Ex––2.5%
In gaseous state :
2711.21Natural gasL requiredkgFree18%Ex––2.5%
2711.29OtherL requiredkgFree18%Ex––2.5%
27.12Petroleum jelly; paraffin wax, micro- crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured.
2712.10Petroleum jellykgFree18%10%––2.5%
2712.20Paraffin wax containing by weight less than 0.75% of oilkgFree18%10%––2.5%
2712.90OtherkgFree18%10%––2.5%
27.13Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
Petroleum coke :
2713.11Not calcinedkg20%18%Ex––2.5%
2713.12Calcinedkg20%18%Ex––2.5%
2713.20Petroleum bitumenL requiredkgFree18%Ex––Ex
2713.90Other residues of petroleum oils or of oils obtained from bituminous mineralskg20%ConEx––2.5%
27.14Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks (+).
2714.10Bituminous or oil shale and tar sandskgFree18%Ex––Ex
2714.90OtherkgFree18%Ex––Ex
27.15Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).
2715.00Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs).kg20%18%10%––2.5%
27.16Electrical energy. (optional heading)
2716.00Electrical energy. (optional heading)1000 kWhFree18%Ex––2.5%