Tyre oil-Excise Classification-Tariff Heading

[RENGARAJ R.K]

We have a query on classification of a commodity.  It is 'fuel oil' derived from waste tyres/old tyres/plastic wastes by pyrolysis method.  It is a new marketable commodity emerged from a manufacturing process u/s2(f)  of CE Act, 1944. A small write up of manufacturing process.

 

•  The waste tyre is fed into the reactor vessel and heated under controlled conditions of temperature and pressure.

•  The process will bring about molecular restructuring of the rubber under the pyrolysis process as the result, furnace oil is gaseous form is produced along with other gases.  During the process, carbon black is generated.

The end products are a) Fuel oil b) carbon black 

 

We would like to know the excise tariff heading for fuel oil (from waste tyres).

 

Thanks,

 

RENGARAJ

[DR.MARIAPPAN GOVINDARAJAN]

Dear Sir,

Have you confirmed the classification?

AI Summary

Excise Classification Sought for Fuel Oil from Pyrolysis of Waste Tyres and Plastic under Central Excise Act, 1944 A query was raised regarding the excise classification of 'fuel oil' derived from waste tyres, old tyres, and plastic wastes through the pyrolysis method. This process involves heating waste tyres in a reactor under controlled conditions to produce fuel oil and carbon black. The inquirer seeks to determine the appropriate excise tariff heading for this new marketable commodity under the Central Excise Act, 1944. A response was given asking if the classification had been confirmed.