GEAR OIL. LUBRICANT TO BE BE USED IN THE MANUFACTURE OF VEHICLE AXLES. NOT FOR USE AS A FUEL. IN PALLETISED DRUMS.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR) S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2710 - PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS GIR 5(B) HAS BEEN USED TO IDENTIFY PACKAGING - PALLETISED DRUMS. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 271019 - OTHER THAN ELSEWHERE SPECIFIED. CN CODE: 27101987 - GEAR OILS ALSO CLASSIFIED IN ACCORDANCE WITH: HSENS TO 27.10