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

AI Summary

Classification of Pyrolysis-Derived Fuel Oil from Waste Tyres Under Excise Act: Heading 27101950 Suggested A query was raised regarding the classification of fuel oil derived from waste tyres and plastic wastes through pyrolysis, under the Central Excise Act, 1944. The process involves heating waste tyres to produce fuel oil and carbon black. A respondent suggested the excise tariff heading 27101950 for this fuel oil, a view supported by others in the discussion. The responses highlighted the importance of accurate and prompt replies in such forums.