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Section V — Mineral products

HS code

27101970

Lubricating oils (Base-oils) for the preparation of lubricants

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 27 September 2026
Common commodities
Group I mineral base oil for lubricantsUnfinished Group II base stockHigh-viscosity Group III mineral oilLubricant intermediate - Group I base stockPetroleum base oil (70% or more) for blendingMineral oil base stock (Group II)Unrefined lubricating base oil (Group III)Intermediate mineral oil for lubricant productionBase stocks for automotive lubricants (Group I)Petroleum intermediate oil (70% or more) for lubricant preparation