Mineral to fuels, oils and products
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Customs exemption for specified mineral fuels removes import duty on listed petroleum products meeting defined technical criteria.
The Central Government exempts specified mineral oils and fuel products imported into India from the whole of customs duty where they fall under the customs tariff classification for mineral fuels. The notification lists motor spirit, kerosene, aviation turbine fuel, high speed diesel oil, diesel oil not elsewhere specified, and furnace oil, and sets out detailed technical definitions and test-based criteria (flash point, smoke point, viscosity, carbon residue, colour tests) to determine qualification. The exemption takes effect from the notified commencement date.