Chapter 27(Section V:- Mineral Products)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 No. 27.11.
(b) Medicaments of Chapter 30.
(c) Mixed unsaturated hydrocarbons of Chapter 33 or 38.
2. References 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.
3. For the purposes of sub-heading Nos. 2707.10, 2707.20,2707.30,2707.40 and 2707.50, benzole, toluole, xylole, naphthalene and phenols apply to products which contain more than 50% by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.
4. Flash point shall be determined in accordance with the tests prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934).
5. Smoke point shall be determined in the apparatus known as the Smoke Point Lamp in the manner indicated in the Indian Standards Institution specification 15:1448 (p. 31) -1967 as in force for the time being.
6. Final boiling point shall be determined in the manner indicated in the Indian Standards Institution specification 15:1448 (p.18) -1967 as in force for the time being.
7. Carbon residue shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification 15:1448 (p. 8.) -1967 as in force for the time being.
8. Colour comparison test shall be done in the following manner, namely :-
(i) First prepare a five per cent weight by volume solution of Potassium Io- dine (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 Io- dine solution so prepared.
9. In relation to lubricating oils and lubricating preparations of heading No. 27.10, labelling or relabelling of containers and repacking from bulk pack to retail packs or the adoption of any other treatment to render the product marketable to the consumer shall amount to "manufacture".
10. In relation to natural gas falling under heading No. 27.11, the process of compression of natural gas (even if it does not invoice liquefaction), for the purpose of marketing it as Compressed Natural Gas (CNG), for use as a fuel or for any other purpose, shall amount to "manufacture".
[Above Chapter has been amended vide Budget 2001-2002]
(Note:- see Ntf. No. 40/2001-CE(NT), dt. 26/06/2001)