Chapter 27 - Taxinq

Chapter Notes

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.

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).

For the purposes of heading 2710, “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 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.

Chapter Sub-Heading Notes

For the purpose of sub-heading 2701 11 "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.

For the purposes of sub-heading 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-matter-free basis) equal to or greater than 5,833 kcal/kg.

For the purposes of items 2707 10 00, 2707 20 00,2707 30 00 and 2707 40 00 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

For the purposes of sub-heading 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).

[Substituted by Finance Act 2016]

For the purposes of the subheadings of heading 2710, the term "biodiesel" means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.

[Inserted by Finance Act 2011; The Word "microbial" inserted in the note 5 by Finance Act, 2021.]

Chapter Supplementary 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 flashpoint below 250C 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 spirits (subheadings 2710 12 11, 2710 12 12 and 2710 12 13) means light oils, as defined in Chapter Note 4, not containing any anti-knock preparations, and with a difference of not more than 600C 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 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: 1460:2005;

f) “Light diesel oil (LDO)” means any hydrocarbon oil conforming to the Indian Standards Specification of Bureau of Indian Standards IS: 15770:2008;

g) “Fuel oil means any hydrocarbon oils conforming to the Indian Standards Specification of Bureau of Indian Standards IS:1593:1982 (Reaffirmed in the year 1997);

h) “Lubricating oil” means any oil, which is ordinarily used, for lubrication, excluding any hydrocarbon oil, which has its flash point below 93.30 Centigrade;

i) “Jute batching oil” and “textile oil” are hydrocarbon oils which have their flash point at or above 93.30C, and is ordinarily used for the batching of jute or other textile fibres;

j) The expression “petroleum jelly crude” (subheading 2712 10 10) 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.

i. “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);

ii. “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;

iii. “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;

iv. “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;

v. “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

[Supplementary Note substituted by Sec 88(b) of Finance Act 2019. Implemented from 1 jan 2020 by Ntfn 89-Cus-NT/10.12.2019.]

Tariff Items

Heading	Sub Heading	Item No.	Dash	Description	Unit	BCD
2701				COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL Coal, whether or not pulverized, but not agglomerated:
2701		2701 11 00	--	Anthracite	kg.	5%
2701	2701 12		--	Bituminous coal :
2701	2701 12	2701 12 10	---	Coking coal	kg.	5%
2701	2701 12	2701 12 90	---	Other	kg.	5%
2701	2701 19		--	Other coal:	kg.	5%
2701	2701 19	2701 19 10	---	Coking coal	kg.	5%
2701	2701 19	2701 19 20	---	Steam coal	kg.	5%
2701	2701 19	2701 19 90	---	Other	kg.	5%
2701	2701 20		-	Briquettes, ovoids and similar solid fuels manufactured from coal :
2701	2701 20	2701 20 10	---	Anthracite agglomerated	kg.	5%
2701	2701 20	2701 20 90	---	Other	kg.	5%
2702				LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET
2702		2702 10 00	-	Lignite, whether or not pulverised, but not agglomerated	kg.	5%
2702		2702 20 00	-	Agglomerated lignite	kg.	5%
2703				PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED
2703	2703 00		-	Peat (including peat litter), whether or not agglomerated :
2703	2703 00	2703 00 10	---	Peat whether or not compressed into bales, but not agglomerated	kg.	5%
2703	2703 00	2703 00 90	---	Other	kg.	5%
2704				COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON
2704	2704 00		-	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon : 2704 00 10 --- Retort carbon (g
2704	2704 00	2704 00 10	---	Retort carbon (gas carbon)	kg.	5%
2704	2704 00	2704 00 20	---	Coke and semi-coke of lignite or of peat	kg.	5%
2704	2704 00	2704 00 30	---	Hard coke of coal	kg.	5%
2704	2704 00	2704 00 40	---	Soft coke of coal	kg.	5%
2704	2704 00	2704 00 90	---	Other	kg.	5%
2705				COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS
2705		2705 00 00		COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS	kg.	5%
2706				TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS
2706	2706 00		-	Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars :
2706	2706 00	2706 00 10	---	Coal tar	kg.	5%
2706	2706 00	2706 00 90	---	Other	kg.	5%
2707				OILS 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		2707 10 00	-	Benzol (benzene)	kg.	2.5%
2707		2707 20 00	-	Toluol (toluene)	kg.	2.5%
2707		2707 30 00	-	Xylol (xylenes)	kg.	2.5%
2707		2707 40 00	-	Naphthelene	kg.	2.5%
2707		2707 50 00	-	Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)	kg.	2.5%
			-	Other:
2707		2707 91 00	-	Creosote oils	kg.	2.5%
2707		2707 99 00	--	Other	kg.	2.5%
2708				PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS
2708	2708 10		-	Pitch :
2708	2708 10	2708 10 10	---	Obtained by blending with creosote oil or other coal tar distillates	kg.	5%
2708	2708 10	2708 10 90	---	Other	kg.	5%
2708		2708 20 00	-	Pitch coke	kg.	5%
2709				LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JETPETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE
2709	2709 00		--	PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE
2709	2709 00	2709 00 10	---	PETROLEUM CRUDE	Kg.	5%
2709	2709 00	2709 00 90	---	Other	Kg.	Free
2710				PETROLEUM 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	2710 12		--	Light oils and preparations:
			---	Naphtha:
2710	2710 12	2710 12 21	----	Light naphtha	Kg.	2.5%
2710	2710 12	2710 12 22	----	Heavy naphtha	Kg.	2.5%
2710	2710 12	2710 12 29	----	Full range naphtha	Kg.	2.5%
			---	Solvent 60/80, solvent 50/120 and solvent 145/205 (petroleum hydrocarbon solvents) asspecified under standard IS 1745:
2710	2710 12	2710 12 31	----	Full range naphtha	Kg.	5%
2710	2710 12	2710 12 32	----	Solvent 50/120	Kg.	5%
2710	2710 12	2710 12 39	----	Solvent 145/205	Kg.	5%
			---	Motor gasoline conforming to standard IS 2796,IS 17021, IS 17586 or IS 17076:
2710	2710 12	2710 12 41	----	Motor gasoline conforming to standard IS 2796	Kg.	2.5%
2710	2710 12	2710 12 42	----	E 20 fuel conforming to standard IS 17021	Kg.	2.5%
2710	2710 12	2710 12 43	----	E 12 fuel conforming to standard IS 17586	Kg.	2.5%
2710	2710 12	2710 12 44	----	E 15 fuel conforming to standard IS 17586	Kg.	2.5%
2710	2710 12	2710 12 49	----	M15 fuel conforming to standard IS 17076	Kg.	2.5%
2710	2710 12	2710 12 50	---	Aviation gasoline conforming to standard IS 1604	Kg.	Free
2710	2710 12	2710 12 90	---	Other	Kg.	5%
2710	2710 19		--	Other:
2710	2710 19	2710 19 20	---	Solvent 125/240 (petroleumhydrocarbon solvent) as specified under standard IS 1745	Kg.	5%
			---	Kerosene intermediate and oils obtained from kerosene intermediate:
2710	2710 19	2710 19 31	----	Kerosene intermediate	Kg.	5%
2710	2710 19	2710 19 32	----	Kerosene conforming to standard IS 1459	Kg.	5%
2710	2710 19	2710 19 39	----	Aviation turbine fuels, kerosene type conforming to standard IS 1571	Kg.	5%
			---	Gas oil and oils obtained from gas oil:
2710	2710 19	2710 19 41	----	Gas oil	Kg.	5%
2710	2710 19	2710 19 42	----	Vacuumgas oil	Kg.	5%
2710	2710 19	2710 19 43	----	Light diesel oil conforming to standard IS 15770	Kg.	5%
2710	2710 19	2710 19 44	----	Automotive diesel fuel, not containing biodiesel, conforming to standard IS 1460	Kg.	2.5%
2710	2710 19	2710 19 49	----	High flash high speed diesel fuel conforming to standard IS 16861	Kg.	2.5%
			---	Fuel oils conforming to standard IS 1593:
2710	2710 19	2710 19 51	----	Grade LV	Kg.	5%
2710	2710 19	2710 19 52	----	Grade MV1	Kg.	5%
2710	2710 19	2710 19 53	----	Grade MV2	Kg.	5%
2710	2710 19	2710 19 59	----	Grade HV	Kg.	5%
			---	Fuels (Class F) or marine fuels conforming to standard IS 16731:
2710	2710 19	2710 19 61	----	Distillate oil	kg.	5%
2710	2710 19	2710 19 69	----	Residual oil	kg.	5%
			---	Base oil and lubricating oil:
2710	2710 19	2710 19 71	----	Base oil	kg.	5%
2710	2710 19	2710 19 72	----	Engine oil (internal combustion engine crankcase oils) conforming to standard IS 13656	kg.	5%
2710	2710 19	2710 19 73	----	Engine oil conforming to standard IS 14234	kg.	5%
2710	2710 19	2710 19 74	----	Automotive gear oil conforming to standard IS 1118	kg.	5%
2710	2710 19	2710 19 75	----	Industrial gear oil conforming to standard IS 8406	kg.	5%
2710	2710 19	2710 19 76	----	General purpose machinery and spindle oils conforming to standard IS 493	kg.	5%
2710	2710 19	2710 19 77	----	Turbine lubricating oil conforming to standard IS 1012	kg.	5%
2710	2710 19	2710 19 78	----	Other lubricating oil, conforming to any other BIS standard	kg.	5%
2710	2710 19	2710 19 79	----	Other lubricating oil, not conforming to any BIS standard	kg.	5%
			---	Cutting oil, hydraulic oil, industrial white oil, jute batching oil, mineral oil for cosmetic industry, transformer oil:
2710	2710 19	2710 19 81	----	Cutting oil conforming to standard IS 1115	kg.	5%
2710	2710 19	2710 19 82	----	Cutting oil (neat) conforming to standard IS 3065	kg.	5%
2710	2710 19	2710 19 83	----	Hydraulic oil conforming to standard IS 3098 or IS 11656	kg.	5%
2710	2710 19	2710 19 84	----	Industrial white oil conforming to standard IS 1083	kg.	5%
2710	2710 19	2710 19 85	----	Insulating oil for transformer and circuit-breaker (transformer and circuit-breaker oils) conforming to standard IS 335 or IS 12463	kg.	5%
2710	2710 19	2710 19 86	----	Mineral oil for cosmetic industry conforming to standard IS 7299	kg.	5%
2710	2710 19	2710 19 87	----	Jute batching oil conforming to standard IS 1758	kg.	5%
2710	2710 19	2710 19 88	----	Other cutting oil, hydraulic oil, industrial white oil, jute batchingoil,mineral oilfor cosmetic industry, transformer oil conforming to any other BIS standard	kg.	5%
2710	2710 19	2710 19 89	----	Other cutting oil, hydraulic oil, industrial white oil, jute batchingoil,mineral oilfor cosmetic industry, transformer oil, not conforming to any BIS standard	kg.	5%
2710	2710 19	2710 19 90	----	Other	kg.	5%
2710	2710 20		-	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, containing biodiesel, other than waste oils:
2710	2710 20	2710 20 10	---	Automotive diesel fuel, containing biodiesel, conforming to standard IS 1460	kg.	2.5%
2710	2710 20	2710 20 20	---	Diesel fuel blend (B6 to B20) conforming to standard IS 16531	kg.	2.5%
2710	2710 20	2710 20 90	---	Other	kg.	5%
			-	Waste oil :
2710		2710 91 00	--	Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls(PBBs)	kg.	5%
2710		2710 99 00	--	Other	kg.	5%
2711				PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS
			-	Liquified :
2711		2711 11 00	--	Natural gas	kg.	2.5%
2711		2711 12 00	--	Propane	kg.	2.5%
2711		2711 13 00	--	Butanes	kg.	2.5%
2711		2711 14 00	--	Ethylene, propylene, butylene and butadiene	kg.	5%
2711	2711 19		--	Other:
2711	2711 19	2711 19 10	---	LPG (for non-automotive purposes) conforming to standard IS 4576	kg.	5%
2711	2711 19	2711 19 20	---	LPG (for automotive purposes) conforming to standard IS 14861	kg.	5%
2711	2711 19	2711 19 90	---	Other:	kg.	5%
			-	In gaseous state :
2711		2711 21 00	--	Natural gas	kg.	5%
2711		2711 29 00	--	Other	kg.	5%
2712				PETROLEUM JELLY, PARAFFIN WAX, MICROCRYSTALLINE 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	2712 10		-	Petroleum jelly :
2712	2712 10	2712 10 10	---	Crude	kg.	5%
2712	2712 10	2712 10 90	---	Other	kg.	5%
2712		2712 20 00	-	Paraffin wax containing by weight less than 0.75 % of oil:	kg.	5%
2712	2712 90		-	Other:	kg.	5%
2712	2712 90	2712 90 10	---	Micro-crystalline petroleum wax	kg.	5%
2712	2712 90	2712 90 20	---	Lignite wax	kg.	5%
2712	2712 90	2712 90 30	---	Slack wax	kg.	5%
2712	2712 90	2712 90 40	---	Paraffin wax containing by weight less than 0.75 % of oil:	kg.	5%
2712	2712 90	2712 90 90	---	Other	kg.	5%
2713				PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS
			-	Petroleum coke :
2713	2713 11		--	Not calcined:
2713	2713 11	2713 11 10	---	Raw petroleum coke for anode making in aluminium industry conforming to standard IS 17049	kg	10%
2713	2713 11	2713 11 90	---	Other	kg	10%
2713	2713 12		--	Calcined:
2713	2713 12	2713 12 10	---	Calcined petroleum coke for anode making in aluminium industry conforming to standard IS 17049	kg.	7.5%
2713	2713 12	2713 12 90	---	Other	kg.	7.5%
2713		2713 20 00	-	Petroleum bitumen	kg.	5%
2713		2713 90 00	-	Other residues of petroleum oils or of oils obtained from bituminous minerals	kg.	5%
2714				BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS
2714		2714 10 00	-	Bituminous or oil shale and tar sands	kg.	5%
2714	2714 90		-	Other :
2714	2714 90	2714 90 10	---	Asphalt, natural	kg.	5%
2714	2714 90	2714 90 20	---	Bitumen, natural	kg.	5%
2714	2714 90	2714 90 30	---	Gilsonete	kg.	5%
2714	2714 90	2714 90 90	---	Other	kg.	5%
2715				Bituminous 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	2715 00		-	Bituminous 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	2715 00	2715 00 10	---	Cut backs, bituminous or asphalt	kg.	10%
2715	2715 00	2715 00 90	---	Other	kg.	10%
2716				ELECTRICAL ENERGY
2716		2716 00 00		ELECTRICAL ENERGY	1000 KWH	Rs.2000 per 1000 kwh

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Chapter Notes

Chapter Sub-Heading Notes

Chapter Supplementary Notes

Tariff Items