2.

Reference in heading No.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 reference do not include liquied sunthetic polyolefins of which less than 60% by volume distils at 300 degree cel.,after conversion to 1013 millibars when a reduced-pressure distillation methods 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.

(Note 3 has been inserted vide Finance Bill, 2001-02)

Sub-heading Notes

1.

For the purposes of sub-heading No.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 sub-heading No.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 5833 kcal/kg.

3.

For the purposes of sub-heading Nos.2707.10, 2702.20, 2707.30, 2707.40 and 2707.60, the terms "benzol(benzene)", "toluol(toluene)", "xylol(xyloles)", "naphthalene" and "phenols" apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.

(Subheading Note 3 has been substituted vide Finance Bill, 2001-02)

4.

For the purposes of sub-heading 2710.11, "light oils and preparations" are those of which 90% or more by volume (including losses) distil at 210 degree centigrade (ASTM D 86 method).

(Subheading Note 4 has been inserted vide Finance Bill, 2001-02)