Classification of Commodity fuel oil" derived from waste tyres/old tyres/plastic wastes

[Vijay Bhardwaj]

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) as well as Plastic Waste

Thanks

[MUKUND THAKKAR]

I think your excsie tariff heading for fuel oil will be 27101950.

[YAGAY and SUN]

We duly endorse & support the view of Mr. Thakkar. Please check the following link in support of our endorsement to the view of Mr. Thakkar.

https://ctd.tn.gov.in/documents/10184/10922/ACAAR_143+%2814_15%29/4b9e548f-a085-4537-b24d-44757720ff72?version=1.1

[KASTURI SETHI]

Sh.Mukund Thakkar Ji,

I am all praise for you for your quick and correct reply to this query. Quickness coupled with correctness has a great value indeed. This is the need of the hour.

AI Summary

Tariff classification of pyrolysis derived fuel oil affirmed as falling within the established excise fuel oil heading for taxation purposes.
Classification concerns excise tariff treatment of fuel oil produced by pyrolysis of waste tyres and plastic as a marketable commodity under s2(f) of the Central Excise Act; end products are fuel oil and carbon black. Forum respondents advise classifying the fuel oil from waste tyres/plastic under excise tariff heading 27101950, a view endorsed and supported by a cited departmental reference.