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 2711;
(b) Medicaments of heading 3003 or 3004; or
(c) Mixed unsaturated hydrocarbons of heading 3301, 3302 or 3805.
2. References in heading 2710 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 3000C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).
3. For the purposes of heading 2710, “ waste oils” means waste containing mainly petroleum oils and oils obtained 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 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 or cutting oils for machining operations.
Other Notes : Year 2009
HS Classification Changes in Year 2007 - Hs Code 270760 omitted by Finance Act, 2006.
Spl CVD - Spl CVD on coal, coke and petroleum gases and fuels - NIL
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2008
HS Classification Changes in Year 2007 - Hs Code 270760 omitted by Finance Act, 2006.
Spl CVD - Spl CVD on coal, coke and petroleum gases and fuels - NIL
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2007
HS Classification Changes in Year 2007 - Hs Code 270760 omitted by Finance Act, 2006.
Spl CVD - Spl CVD on coal, coke and petroleum gases and fuels - NIL
Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2006
a. Basic Duty : In this chapter by sl. No. 2,3 and 4 of Notification 13/01.03.2006.
b. Spl CVd : on coal, coke and petroleum gases and fuel - Nil
c. Import Licensing Notes, Non-
Tariff Barriers and Additional Duty : Please see Licencing Note 1,2,3 in Licensing Note heading.
Education Cess ; (EC) of two percent on the aggregate of excise and customs duties under section 91(1) of Finance Act 2004 applicable on all goods in this chapter. Impact of EC included in Additional duty and total duty with EC column.
1. Additional duty on crude heading 2709 is fully exempted by Central Excise Tariff schedule heading 27.09. However the additional duty under oil industry Development) Act, 1974 at Rs. 2500 per tonne is attracted with effect from 01.03.2006. The same has also been exempted by 50/26.05.97. Crude in this heading will attract NCD (National Calamity Duty) of Rs. 50 per MT upto 29.02.2004 (Ref. Clause 161 of finance Bill, 2003)
2. Special additional duty : of excise on petrol and diesel introduced by clause 140 of Finance Bill read with CE-19/2002 dated 01.03.2002 following removal of APM (Administered Price Mechanism of Petroleum Products)
3. Additional duty on Petroleum Products : Reference S.No. 8-13 of Central Excise Notification (04-CE/01.03.2005), Aviation Turbine fuel - 8% (Ref. S.No. 277 of (06-CE/01.03.2002)
*Special additional duty of excise on petrol and diesel introduced by clause 147 of Finance Act read with (Central Excise 28-CE/13.05.2002, 31-CE-/03.06.2002.
4. Additional duty on motor Spirit (Petrol) for Road Development : In the Finance Act 1998 presented to parliament on 01.06.98 (effective from 02.06.98) a new levy was introduced to mobilise resources for the development of roads. The levy is called additional duty of customs (motor sprit). It is administered under the custom Act as such. The authority is under the finance Act clause 103, but the power of exempt and grant refunds derived from the Customs Act.
5. Additional duty of customs on diesel for Road Development and Rural Development. : In the 1999-2000 Budget presented to Parliament, an additional duty of Rs. 1 per liter on both imports and domestic production was introduced of HSD (high Speed Diesel) was introduced. Half the duty, that is 50 paisa per liter will be used to support rural development initiatives and social sector. The other 50 paisa along with the rs 1 per liter levy on petrol will be converted into a cess and transferred to Central Road fund. It is estimated that Rs. 4,541 crokes will be collected as additional duty excise and Rs. 363 crores as countervailing duty.
6. Natural Gas : Additional duty under Central Excise Tariff exempt on natural gas in gaseous state; Bio Gas; lean gas obtained from natural gas and Liquefied Natural Gas - Nil (Ref. Sl. No. 27, 28 and 284 of Central Excise Notification CE-06/01.03.2002). Additional duty of Rs. 3000 per thousand Cubic meters is levied on natural gas under Oil Industry Development Act, 1974.
7. Transformer Oil : Additional duty on Transformer Oil - Additional duty determined accordance with transformer Oil (Additional duty) Rules 1978. Ref. Customs notification 191 dt. 20.09.78. the Central Government directs that the transformer oil falling within chapter 27 shall be liable to such Additional duty as may be determined in accordance with the Transformer Oil (Additional duty) Rules 1978.]