Cutting oil conforming to standard IS 1115
Cutting oil conforming to IS 1115 petroleum-based
HSN 2710 19 81 (Cutting oil conforming to standard IS 1115) is subject to Petroleum and Explosives Safety Organisation (PESO) licensing under the Petroleum Rules, 2002, administered by the Chief Controller of Explosives, PESO, Nagpur. Import is permitted only through ports and places approved by the Ministry of Shipping, Government of India, in consultation with the Chief Controller and declared as customs ports by the Commissioner of Customs.
- Petroleum import licence from PESO
- Approved-port declaration to CBIC
- Container specification compliance from importer
- 1Obtain a petroleum import licence from the Chief Controller of Explosives, Petroleum and Explosives Safety Organisation, Nagpur, covering the class of petroleum product being imported. Cutting oils under IS 1115 are petroleum-based preparations and fall within the Class A, B, or C classification under the Petroleum Rules, 2002; the applicable class determines the licence category.Petroleum Rules, 2002 · PESO (Chief Controller of Explosives, Nagpur)
- 2Route the consignment exclusively through a port or place approved by the Ministry of Shipping, Government of India, in consultation with the Chief Controller and declared a customs port by the Commissioner of Customs. Arrival at an unapproved port constitutes a violation of the Petroleum Rules, 2002 and exposes the consignment to seizure.Petroleum Rules, 2002 (port-approval condition)
- 3Ensure all containers used for storing or transporting the consignment meet the specifications prescribed under Rules 4, 5 and 6 of the Petroleum Rules, 2002. Non-conforming containers are a separate contravention independent of the import licence condition.Rules 4, 5 and 6 of the Petroleum Rules, 2002
The most frequent error on this tariff line is misdeclaration of the product as a low aromatic white spirit, hydrocarbon solvent, or Industrial Mixture Composition Plus (IMPS) to circumvent PESO licensing requirements. Customs officers are alerted to this pattern via DRI Alert Circular 02/2020-CI dated 23-04-2020; consignments flagged under this alert are subject to detailed examination, and a finding of misdeclaration attracts confiscation under the Customs Act, 1962, in addition to prosecution under the Petroleum Rules, 2002.