Excise exemption for diesel oil applies where specified laboratory tests are met, enabling levy only at a reduced duty rate. Exemption limits excise duty on diesel oil under Heading No. 27.10 (excluding Sub-headings 2710.31, 2710.32 and 2710.39) to an amount calculated at a reduced rate where the diesel satisfies all specified conditions: smoke point under 10 mm, Ramsbottom carbon residue of at least 1/4% by weight, colour as dark as or darker than 0.04 normal iodine solution, and viscosity under 100 seconds by Redwood I viscometer at 37.8 C.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for diesel oil applies where specified laboratory tests are met, enabling levy only at a reduced duty rate.
Exemption limits excise duty on diesel oil under Heading No. 27.10 (excluding Sub-headings 2710.31, 2710.32 and 2710.39) to an amount calculated at a reduced rate where the diesel satisfies all specified conditions: smoke point under 10 mm, Ramsbottom carbon residue of at least 1/4% by weight, colour as dark as or darker than 0.04 normal iodine solution, and viscosity under 100 seconds by Redwood I viscometer at 37.8 C.
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