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Notes


Supplimentry Notes

In this Chapter the following expressions have the meanings hereby assigned to them:


(a) "motor spirit" means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25oC and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. “Special boiling point spirit’s(tariff item Nos. 2710 11 11, 2710 11 12 and 2710
11 13 ) means light oils, as defined in Sub-heading note 4, not containing any anti-knock preparations, and with a difference of not more then 60oC between the temperature at which 5% and 90% by volume ( including losses) distil;


(b) Natural Gasoline Liquid (NGL) is a low–boiling liquid petroleum product extracted from Natural Gas;


(c) "Superior Kerosine Oil (SKO)" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS : 1459-1974 (Reaffirmed in the year 1996);


(d) "aviation turbine fuel (ATF)" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1571:1992:2000.


(e) "high speed diesel (HSD)" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1460:2000.


(f) "light diesel oil (LDO)" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1460;


(g) "fuel oil" means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 1459-1974 (Reaffirmed in the year 1996);


(h) "lubricating oil" means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon oil, which has its flash point below 93.3o Centigrade.


(i) "jute batching oil" and "textile oil" are hydrocarbon oils which have their flash point at or above 93.3oC, and is ordinarily used for the batching of jute or other textile fibres;


(j) the expression "petroleum jelly crude" (tariff item Nos. 27121010) shall be taken to apply to petroleum jelly of a natural colour higher than 4.5 by the ASTM D 1500 method;


(k) For the purposes of these additional notes, the tests prescribed have the meaning hereby assigned to them:


1. “Flash Point” shall be determined in accordance with the test prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934);


2. “Smoke Point” shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification IS:1448(p.31)-1967 as for the time being in force;


3. “Final Boiling Point” shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448(p.18)-1967 as for the time being in force;


4. “Carbon Residue” shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p.8)-1967 as for the time being in force;


5. “Colour Comparision Test” shall be done in the following manner, namely:


(i) first prepare a five per cent, weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water;


(ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution;


(iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.

 

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What is New?

Date: 26-09-2024
Notification No. 63/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg

Date: 19-09-2024
Notification No. 62/2024-Customs (N.T.)
Amendment of Note 3 of Chapter 98 in the First Schedule to the Customs Tariff Act, 1975.

Date: 17-09-2024
Notification No. 25/2024-Central Excise
Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.

Date: 13-09-2024
Notification No. 61/2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg.

Date: 06-09-2024
Notification No. 42/2024-Customs
Seeks to rescind Notification No. 26/2011-Customs, dated 01.03.2011

Date: 02-09-2024
Notification No. 22/2024-Central Excise
Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to exempt export of ATF from the Special Additional Excise Duty when exported to Bhutan.

Date: 02-09-2024
Notification No. 23/2024-Central Excise
Seeks to amend No. 04/2022-Central Excise, dated the 1 30th June , 2022 to exempt export of Petrol and Diesel from the Special Additional Excise Duty when exported to Bhutan.

Date: 02-09-2024
Notification No. 24/2024-Central Excise
Seeks to amend No. 10/2022-Central Excise, dated the 30th June , 2022 to exempt export of Petrol and Diesel from the RIC when exported to Bhutan.

Date: 30-08-2024
Notification No. 21/2024-Central Excise
Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude.

Date: 30-08-2024
Notification No. 56 /2024-CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg



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