Case Law Details
In re Finster Black Private Limited (CAAR Mumbai)
The Customs Authority for Advance Rulings, Mumbai, recently deliberated on the classification of Tyre Pyrolysis Oil and Tyre Pyrolysis Recovered Carbon Black, shedding light on their categorization under the Customs Tariff Act, 1975. The ruling by CAAR Mumbai addresses the classification of Tyre Pyrolysis Oil (also known as Depolymerisation Oil) and Tyre Pyrolysis Recovered Carbon Black. The applicant, Finster Black Private Limited, sought clarity on the classification of these products and their eligibility for import/export.
Tyre Pyrolysis Oil, obtained through the pyrolysis process of end-of-life tires, presents unique challenges in classification due to its diverse physical and chemical properties. The ruling considered various aspects, including the source material, manufacturing process, and utility of the product. Despite similarities with biodiesel in some aspects, TPO was classified under heading 27101990 as an industrial liquid fuel oil, distinct from standard petroleum oils or biodiesel.
Recovered Carbon Black, a by-product of the tyre pyrolysis process, underwent similar scrutiny. Despite being chemically defined and obtained through pyrolysis, it was distinct from natural carbons and solid fuels, leading to its classification under subheading 28030010.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
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