Mineral fuels, oils and products

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....oms leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate specified in corresponding entry in column (4) of the said Table. TABLE Sl. No. Heading No. or Sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 Description of goods Rate of duty (1) (2) (3) (4) 1. 27.10 (I) Motor spirit, that is to say, any inflammable hydrocarbon (including any mixture of hydrocarbons) which has its flashing point below 25° Centigrade and which either by itself or in admixture with other substances, is suitable for use as fuel in spark ignition engines. The rate at which excise duty is for the time being leviable on motor spirit.   &n....

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....where specified, that is to say, any  hydrocarbon oil which is ordinarily used as fuel in stationary diesel engines and which satisfies the following requirements :— 16% ad valorem       (i) has its flash point at or above 66° centigrade,          (ii) has smoke point of less than 10 millimetres,         (iii) leaves carbon residue of not less than ¼ per cent, by weight when tested by Ramsbottom Carbon Residue Apparatus,         (iv) is as dark as, or darker than 0.04 Normal Iodine  solution when tested by colour comparison test, and         (v) posses....

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.... minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70% by weight of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations. 40% ad valorem 2. 2712.10 Petroleum Jelly 90% ad valorem 3. 27.12 Paraffin wax, microcrystalline wax, slack wax, Ozokerite, Lignite wax, peat wax, and other minerals waxes whether or not coloured. 60% ad valorem Explanation. — For the purposes of this notification,— 1. "Flash points" shall be determined in accordance with the tests prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934). 2. "Smoke point" shall be determined in ....