Chapter 27 of the HSN Code

Chapter 27 of the HSN Code covers various mineral fuels, mineral oils, and their by-products. It includes coal and solid fuels made from coal, such as briquettes and ovoids (HSN Code 2701), as well as lignite (HSN Code 2702) and peat (HSN Code 2703), both in their natural or agglomerated forms. This chapter also includes coke and semi-coke from coal, lignite, or peat (HSN Code 2704) and various types of industrial gases like coal gas and producer gas (HSN Code 2705). Additionally, the chapter encompasses products derived from the distillation of coal and mineral tars, including tar (HSN Code 2706), high-temperature coal tar products (HSN Code 2707), and pitch (HSN Code 2708). It also covers petroleum oils and products obtained from bituminous minerals, such as crude oil (HSN Code 2709), refined oils (HSN Code 2710), and petroleum gases (HSN Code 2711). Further, the chapter includes petroleum-based products such as petroleum jelly, paraffin wax, and other mineral waxes (HSN Code 2712), as well as petroleum coke, bitumen, and residues from petroleum oil (HSN Code 2713-2714). Other bituminous materials, such as mastics and bituminous mixtures (HSN Code 2715), along with electrical energy (HSN Code 2716), are also part of this chapter. These materials play a significant role in energy, industrial processes, and manufacturing.