A CRUDE OIL PRODUCED AS A BOTTOM STREAM FROM AN OIL REFINERY PROCESS. THE CRUDE MATERIAL WILL BE USED IN THE REFINERY AS A FEEDSTOCK IN A VERY THOROUGH AND PRECISE FRACTIONATION PROCESS TO PRODUCE PURE TECHNICAL AROMATIC SOLVENTS FOR SALE TO AGRO CHEMICAL AND FUEL ADDITIVE BUSINESSES. THIS OIL CONTAINS OVER 400 COMPONENTS AND IS CONFIRMED TO BE QUALITATIVELY SIMILAR TO OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR. IN PARTICULAR IT CONTAINS THE SAME RANGE OF AROMATIC COMPOUNDS FOUND IN PRODUCTS OBTAINED FROM DISTILLATION OF HIGH TEMPERATURE COAL TAR. THE AROMATIC CONTENT OF THIS PRODUCT >95%.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIRs) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2707 - OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 272799 - OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS HEADING CN CODE 27079919 - CRUDE OILS OTHER THAN CRUDE LIGHT OILS OF WHICH 90 % OR MORE BY VOLUME DISTILS AT TEMPERATURES OF UP TO 200 °C ALSO CLASSIFIED IN ACCORDANCE WITH GENERAL SECTION OR CHAPTER NOTES NOTE 2 TO CHAPTER 27 CNENs TO SUBHEADING 270799 2707 99 11 AND 2707 99 19 2707 99 91 AND 2707 99 99