CHAPTER 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances;mineral waxes 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 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 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 of cutting oils for machining operations.

SUB-HEADING NOTES :

1. For the purposes of sub-heading 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 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.

3. For the purposes of tariff 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.

(Sub-heading note 3 has been amended vide Finance Bill 2006 w.e.f. from 01/01/2007)

[OLD 3. For the purposes of sub-headings 2707 10, 2707 20, 2707 30, 2707 40 and 2707 60, the terms "benzol","(benzene)", "toluol" (toluene), "xylol" (xylenes), "naphthalene" or "phenols" apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.]

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 2100C (ASTM D 86 method).

SUPPLEMENTARY NOTE :

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 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 (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 than 600C between the temperatures 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: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" (tariff item Nos. 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:

(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.

EXEMPTION NOTIFICATIONS

ADDITIONAL DUTY - LEVY & EXEMPTIONS Transformer Oil (Additional Duty) Rules, 1978.
[Notfn. No. 190/78-Cus. dt.22.9.1978].

The Central Government makes the following rules, namely:-

1. Short title and commencement- (1) These rules may be called the Transformer Oil (Additional Duty) Rules, 1978.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. Levy of additional duty- For the purpose of sub-section (3) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the additional duty leviable on transformer oil falling within Chapter 27 of the First Schedule to the said Act, when imported in India, shall be equal to such portion of the excise duty for the time being leviable on the raw material commonly known as transformer oil base stock or transformer oil feed stock as is equivalent to a duty of excise of one thousand and fifty-five rupees and twenty-five paise per metric tonne, that is to say, nine hundred rupees per kilolitre at fifteen degrees of Centigrade thermometer on indigenous transformer oil.

ADDITIONAL DUTY ON TRANSFORMER OIL
[Notfn. No. 191/78-Cus. dt. 22.9.1978.].

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.

Exemption to Petroleum Crude. [Notfn. No. 50/97-Cus. dt. 25.5.1997]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts petroleum crude, falling under heading No. 27.09 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the additional duty leviable thereon under sub-section (1) of Section 3 of the said Customs Tariff Act, as is equivalent to the duty of excise leviable on petroleum crude under sub-section (1) of section 15 of the Oil Industry (Development) Act, 1974 (47 of 1974).

Exemption to Motor Spirit (Petrol) from additional duty. [Notfn. No. 57/98-Cus. dt. 1.8.1998]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts motor spirit commonly known as petrol, falling under heading No. 27.10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1976), when imported into India, from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the additional duty of excise leviable on motor spirit commonly known as petrol under clause 111 read with Second Schedule of the Finance (No.2) Act, 1998 (21 of 1998).

Exemption to Kerosene when imported by manufacturer of linear alky Benzene for extraction of N - Paraffin
[Notfn. No. 26/99-Cus dt. 28.2.1999 as amended by 28/02-Cus. dt. 11.3.2002]

In exercise of the power conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table below (hereinafter referred to as the said Table) and falling under Chapter 27 of the First Schedule to the said Customs Tariff Act, imported by a manufacturer of linear alkyl benzene for the purpose of extracting N-Paraffin, -

(i) from so much of the the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table;

(ii) Omitted

TABLE

S. No.	Description of goods	Customs duty rate
(1)	(2)	(3)
1.	Kerosene, determined to be consumed in the process of extraction of N-Paraffin	5% ad valorem
2	Kerosene, if any, which remained after extraction of N-Paraffin and supplied and sold to the Indian Oil Corporation Limited for ultimate sale through the public distribution system	Nil	NIL

2. The exemption contained in this notification shall be given effect to in the following manner, namely:-

(a) at the time of importation, the manufacturer-importer shall pay customs duty leviable under the said First Schedule and the said Customs Tariff Act or any other law for the time being in force on 85% of the quantity of kerosene imported at the rate as if no exemption is applicable on such imports;

(b) the Assistant Commissioner or Deputy Commissioner of Customs shall furnish a copy of the assessed bill of entry to the Assistant Commissioner of Central Excise having jurisdiction over the factory of the manufacturer-importer where kerosene is used for extraction of N-Paraffin therefrom;

(c) the manufacturer-importer shall maintain such accounts as may be considered necessary by the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction to ascertain the actual quantity of kerosene consumed in the process of extraction of N-Paraffin and the manner in which the remnant quantity of kerosene is disposed of by the manufacturer-importer and the customers to whom such remnant quantity is sold and the price realised therefor;

(d) at the end of each calendar month and by the fifth of the next month, the manufacturer shall furnish a statement to the Assistant Commissioner or Deputy Commissioner of Customs Central Excise having jurisdiction over the factory of the manufacturer-importer indicating the quantity of kerosene actually consumed during the calendar month in the process of extraction of N-Paraffin duly certified by a Chartered Accountant or a Chartered Engineer. The manufacturer-importer shall also furnish the information about the quantity of imported kerosene sold and supplied to the Indian Oil Corporation Limited in the calendar month;

(e) on receipt of the above information and any other information as the Assistant Commissioner or Deputy Commissioner of Central Excise having jurisdiction may require for this purpose, he shall, in exercise of the powers of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as conferred on him to do so, pass an order on the following, namely:-

(i) the quantity of kerosene as determined by him to have been consumed for extraction of NParaffin in the calendar month;

(ii) the quantity of kerosene as determined by him to have been supplied and sold to the Indian Oil Corporation Limited in the calendar month;

(iii) having regard to the quantity of kerosene eligible to exemption under serial No. 1 of the said Table, determine the additional amount of customs duty, if any, payable by the manufacturer-importer on the basis of the quantity of kerosene determined to be consumed for the extraction of N-Paraffin and the quantity of kerosene supplied and sold to the Indian Oil Corporation Limited, if any, during the calendar month; while doing so, the Assistant Commissioner of Central Excise or Deputy Commissioner Central Excise shall adjust the duty paid by the manufacturer-importer under clause (a);

Axtraction N-Pooration and quantity of Kerosene supplied and sold to the Indian Oil Corporation Limited.

(iv) having regard to the quantity of kerosene eligible to exemption under serial Numbers 1 and 2 of the said Table, determine the amount of refund of duty, if any, due to the manufacturer-importer on the basis of the quantity of kerosene determined to be consumed for the extraction of N-Paraffin and the quantity of kerosene supplied and sold to Indian Oil Corporation Limited, if any, during the calendar month; while doing so, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction shall adjust the duty paid by the manufacturer-importer under clause (a).

3. The manufacturer-importer shall pay the additional amount of customs duty determined in the order passed by the Assistant Commissioner of Central Excise or Deputy Commissioner of Excise having jurisdiction within three days of the receipt of the order, and for any delay the manufacturer-importer shall be liable to pay interest on the amount not paid, at the rate of thirty six per cent. per annum.

4. The Assistant Commissioner of Central Excise or Deputy Commissioner of Excise having jurisdiction shall pass an order granting refund of the excess duty paid with reference to the determination under sub-clause (iv) of clause (e) of paragraph 2.

Exemption from additional duty of Customs to High Speed Diesel Oil. [Notfn. No. 59/99-Cus. dt. 11.5.1999]

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts high speed diesel oil, falling under heading No. 27.10 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1976), when imported into India, from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the additional duty of excise leviable on high speed diesel oil under section 133 read with Second Schedule of the Finance Act, 1999 (27 of 1999).

ANTI-DUMPING DUTY NOTIFICATIONS

Anti-dumping duty on Phenol originating in or exported from Singapore, South Africa and European Union: [Notfn. No. 47/03-Cus. dt. 24.3.2003]

WHEREAS in the matter of import of Phenol, falling under tariff item 2707 60 00 or sub-heading 2907 11 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from, South Africa, Singapore and European Union, the designated authority vide its preliminary findings notification No.14/4/2002-DGAD dated the 24th June, 2002, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 24th June, 2002, had determined that -

(a) Phenol had been exported to India from South Africa, Singapore and European Union below its normal value;

(b) the Indian industry had suffered material injury;

(c) the injury had been caused by the dumped imports from South Africa, Singapore and European Union;

AND WHEREAS on the basis of the aforesaid findings of the designated authority, the Central Government had imposed an anti-dumping duty on Phenol vide notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), No. 79/2002–Customs, dated the 13th August, 2002, [G.S.R. 557 (E), dated the 13th August, 2002], published in Part II, Section 3, Sub-section (i) of the Gazette of India, Extraordinary, dated the 13th August, 2002;

AND WHEREAS the designated authority, vide its final findings notification No.14/4/2002-DGAD dated the 13th February, 2003, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 13th February, 2003, has determined that –

(a) Phenol has been exported to India from South Africa, Singapore and European Union below its normal value;

(b) the Indian industry has suffered material injury;

(c) the injury has been caused by the dumped imports from South Africa, Singapore and European Union;

and has recommended the imposition of definitive anti-dumping duty on all imports of the said Phenol, originating in, or exported from, South Africa, Singapore and European Union;

NOW, THEREFORE, in exercise of the powers conferred by sub-section (1), read with sub-section (5) of section 9A of the said Customs Tariff Act, and rules 18 and 20 of the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995, the Central Government, on the basis of the aforesaid final findings of the designated authority, hereby imposes on all imports of Phenol, falling under tariff item 2707 60 00 or sub-heading 2907 11 of the First Schedule to the said Customs Tariff Act, originating in, or exported from, the country or territory specified in column (2) of the Table given below, when exported by producers/exporters specified in column (3) of the said Table, and imported into India, an antidumping duty at a rate which is equivalent to the difference between the amount specified in the corresponding entry in column (4) of the said Table and the landed value, in US $ per metric tonne, of such imported Phenol.

Table

S.No.	Name of the country/territory	Name of the producer/exporter	Amount (US$ Metric tonne)
(1)	(2)	(3)	(4)
1.	Singapore	Mitsui & Co. Ltd.	710.84
2.	Singapore	Mitsui Phenol Singapore Pte Ltd.	710.84
3.	Singapore	Exporters other than those specified against S.No.1 and 2	710.84
4.	South Africa	Merisol RSA
		(a) Bulk sales	710.84
		(b) Drum sales	778.59
5.	South Africa	Exporters other than that specified against S.No.4
		(a) Bulk sales	710.84
		(b) Drum sales	778.59
6.	European Union	All exporters	710.84

2. The anti-dumping duty imposed under this notification shall be levied with effect from the date of imposition of the provisional anti-dumping duty, i.e. the 13th August, 2002, and shall be paid in Indian currency.

Explanation. - For the purposes of this notification, -

(a) "landed value" means the assessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under sections 3, 3A, 8B, 9 and 9A of the said Customs Tariff Act; and

(b) rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.

Anti-dumping duty on Metallurgical coke originating in or exported from People"s Republic of China:
[Notfn. No. 23/04-Cus. dt. 21.1.2004]

In exercise of the powers conferred by sub-section (1) of section 9A read with sub-section (6) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), and sub section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of notification of Government of India in the Ministry of Finance (Department of Revenue) No. 81/1998, dated the 27th October, 1998 [ G.S.R. 644 (E), dated the 27th October, 1998], the Central Government imposed on metallurgical coke falling under heading 27.04 of the First Schedule to the said Customs Tariff Act, originating in, or exported from, People"s Republic of China, anti-dumping duty vide notification No.69/2000-Customs, dated the 19th May, 2000 [ G.S.R. 466 (E), dated 19th May, 2000];

AND WHEREAS in the said matter of import of Metallurgical Coke (hereinafter referred to as the subject goods), falling under heading 2704 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), originating in, or exported from China PR (hereinafter referred to as the subject country), the designated authority vide its findings notification No.14/13/2002-DGAD, dated the 5th November, 2003, published in the Gazette of India, Extraordinary, Part I, Section 1, dated the 5th November, 2003 has come to the conclusion that-

(a) the subject goods originating in or exported from the subject country have been exported to India below the normal value, resulting in dumping;

(b) the designated authority has constructed the normal value of metallurgical coke in People"s Republic of China based on the information furnished by the exporters and the information available with the designated authority in view of incomplete and insufficient response by the exporters/producers from People"s Republic of China in spite of specific request for information;

(c) the injury has been caused by imports of the subject goods from the subject country. The designated authority is of the opinion that cessation of the existing anti-dumping duty on the subject goods may cause recurrence of dumping of the subject goods from the subject country into India;

(d) it is considered necessary to continue definitive anti-dumping duty on imports of subject goods originating in or exported from subject country;

(e) the designated authority recommends imposition of definitive anti-dumping duty on all imports of metallurgical coke originating in or exported from the People"s Republic of China. The anti dumping duty shall be the difference between US$ 119.13 and the landed price of imports per MT., and has recommended imposition of anti-dumping duty, on imports of the subject goods, originating in, or exported from the subject country;

NOW, THEREFORE , in exercise of the powers conferred by sub-section (1) and first proviso to sub-section (5) of section 9A of the said Customs Tariff Act, the Central Government, on the basis of the aforesaid findings of the designated authority, hereby imposes (by way of extending the period of imposition of anti-dumping duty) on the goods, the description of which is specified in column (3) of the Table below, falling under heading of the First Schedule to the said Customs Tariff Act as specified in the corresponding entry in column (2), the specification of which is specified in the corresponding entry in column (4) of the said Table, originating in the country as specified in the corresponding entry in column (5), and produced by the producer as specified in the corresponding entry in column (7), when exported from the country as specified in the corresponding entry in column (6), by the exporter as specified in the corresponding entry in column (8), and imported into India, an anti-dumping duty equal to the difference between amount the specified in the corresponding entry in column (9), in the currency as specified in the corresponding entry in column (11) and per unit of measurement as specified in the corresponding entry in column (10), of the said Table, and the landed value of such imported goods expressed in like currency per like unit of measurement.

Table

S. No	Hea- ding	Des- crip- tion of goods	Spe- cifi- cat- ion	Country of origin	Country of Export	Producer	Exporter	Amo- unt	Unit of mea- sure- ment	Curr- ency
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)
1.	2704	Meta- llur- gical Coke	Low Ash Meta- llur- gical Coke with Ash content less than 15%	People"s Republic of China	People"s Republic of China	Shanghai Cooking Chemical Cor- poration	Any	119.13	Metric tonne	US Doll- ar
2.	2704	Meta- llur- gical Coke	Low Ash Meta- llur- gical Coke with Ash content less than 15%	People"s Republic of China	Any country except People"s Republic of China	Shanghai Cooking Chemical Cor- poration	Any	119.13	Metric tonne	US Doll- ar
3.	2704	Meta- llur- gical Coke	Low Ash Meta- llur- gical Coke with Ash content less than 15%	Any country except People"s Republic of China	People"s Republic of China	Shanghai Cooking Chemical Cor- poration	Any	119.13	Metric tonne	US Doll- ar
4.	2704	Meta- llur- gical Coke	Low Ash Meta- llur- gical Coke with Ash content less than 15%	People"s Republic of China	People"s Republic of China	Any producer except Shanghai Cooking Chemical Cor- poration	Minmetals Townlord Technologies Co. Ltd., Beijing, Sinochem International Co. Ltd., Shanghai, CNC Coke and Chemicals Ltd.,China Metallurgical Import and Export Hebei Company, China North Industries Cor- poration and Shanxi Minmetals Industrial and Trading Co. Ltd.	119.13	Metric Tonne	US Doll- ar
5.	2704	Meta- llur- gical Coke	Low Ash Meta- llur- gical Coke with Ash content less than 15%	People"s Republic of China	Any country except Republic of China	Any producer except Shanghai Cooking Chemical Cor- poration	Minmetals Townlord Technologies Co. Ltd., Beijing, Sinochem International Co. Ltd., Shanghai , CNC Coke and Chemicals Ltd., China Metallurgical Import and Export Hebei Company, China North Industries Cor- poration and Shanxi Minmetals Industrial and Trading Co. Ltd.	119.13	Metric Tonne	US Doll- ar
6.	2704	Meta- llur- gical Coke	Low Ash Meta- llur- gical Coke with Ash content less than 15%	Any country except People"s Republic of China	People"s Republic of China	Any producer except Shanghai Cooking Chemical Cor- poration	Minmetals Townlord Technologies Co. Ltd., Beijing, Sinochem International Co. Ltd., Shanghai , CNC Coke and Chemicals Ltd., China Metallurgical Import and Export Hebei Company, China North Industries Cor- poration and Shanxi Minmetals Industrial and Trading Co. Ltd.	119.13	Metric Tonne	US Doll- ar
7.	2704	Meta- llur- gical Coke	Low Ash Meta- llur- gical Coke with Ash content less than 15%	People"s Republic of China	People"s Republic of China	Any producer except Shanghai Cooking Chemical Cor- poration	Any exporter except Minmetals Townlord Technologies Co. Ltd., Beijing, Sinochem International Co. Ltd., Shanghai , CNC Coke and Chemicals Ltd., China Metallurgical Import and Export Hebei Company, China North Industries Cor- poration and Shanxi Minmetals Industrial and Trading Co. Ltd.	119.13	Metric Tonne	US Doll- ar
8.	2704	Meta- llur- gical Coke	Low Ash Meta- llur- gical Coke with Ash content less than 15%	People"s Republic of China	Any Country except China PR	Any producer except Shanghai Cooking Chemical Cor- poration	Any exporter except Minmetals Townlord Technologies Co. Ltd., Beijing, Sinochem International Co. Ltd., Shanghai , CNC Coke and Chemicals Ltd., China Metallurgical Import and Export Hebei Company,China North Industries Cor- poration and Shanxi Minmetals Industrial and Trading Co. Ltd.	119.13	Metric Tonne	US Doll- ar
9.	2704	Meta- llur- gical Coke	Low Ash Meta- llur- gical Coke with Ash content less than 15%	Any Country except Pepole"s Republic of China	People"s Republic of China	Any producer except Shanghai Cooking Chemical Cor- poration	Any exporter except Minmetals Townlord Technologies Co. Ltd., Beijing, Sinochem International Co. Ltd., Shanghai, CNC Coke and Chemicals Ltd., China Metallurgical Import and Export Hebei Company, China North Industries Cor- poration and Shanxi Minmetals Industrial and Trading Co. Ltd.	119.13	Metric Tonne	US Doll- ar

2. Nothing contained in this notification shall apply to imports of Metallurgical Coke-

(a) by a manufacturer of pig iron or steel using a blast furnace; or

(b) by a manufacturer of steel using COREX technology; or

(c) by a manufacturer of pig iron using COREX technology; or

(d) by a manufacturer of ferro alloys,

if he follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996

Explanation. - For the purposes of this notification, -

(a)"landed value" means the assessable value as determined under the Customs Act, 1962 (52 of 1962) and includes all duties of customs except duties levied under sections 3, 3A, 8B, 9 and 9A of the said Customs Tariff Act;

(b)rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification, issued from time to time, in exercise of the powers conferred by sub-clause (i) of clause (a) of sub-section (3) of section 14 of the said Customs Act, and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.

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