Distinct Commodity Classification prevents Furnace Oil from attracting the tariff rate prescribed for Light Diesel Oil.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Furnace Oil and Light Diesel Oil require separate commodity classification where technical specifications show material differences in physical characteristics, composition, distillation range, viscosity and end-use. Furnace Oil is a heavier residual fuel oil, while Light Diesel Oil is a middle distillate and cannot be substituted in engines designed for lighter fuel. A specific tariff entry for Light Diesel Oil cannot be extended to Furnace Oil merely because both are used as fuel, absent a common entry. Classification of Furnace Oil as Light Diesel Oil for VAT levy was set aside, requiring fresh assessment on the basis that the products are distinct commodities.....