Circular No. 778/11/2004-CX
11th March, 2004.

F.No. 261/27/4/99-CX-8
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs

Subject: Measurement of Mineral Oil (Petroleum products by volume) - use of ASTM Tables 53B and 54B- regarding.

        I am directed to refer to para 87 of Manual of Departmental Instructions on Petroleum products in which, inter-alia, it has been stated that for measurement of Mineral Oil by volume, the volume reduction factor may be obtained by using table No. 54 of ASTM/IP with reference to Tank temperature and the density at 15 C as obtained from table No. 53 of ASTM/IP. In this connection, it has been brought to the notice of Board that  Ministry of Petroleum and Gas has issued Motor Spirit and High Speed Diesel (Regulation of Supply and Distribution and Prevention of Malpractices) Order, 1998 dated 28^th December, 1998 requiring the Oil companies to use new ASTM tables 53B and 54B in place of old ASTM tables 53 and 54 respectively. Accordingly, it has been requested to modify the instructions issued in this regard.

2.         The matter has been examined by Board. Consequent to issue of statutory order issued by Ministry of Petroleum and Natural Gas, Board has decided that new ASTM table 53B in place of old table 53 and 54B in place of old table 54 shall be used for measurement of Petroleum products by volume. Para 87 of the Manual of Departmental instructions for Petroleum products and other instructions issued in this regard shall stand modified to the above extent. Difficulties experienced, if any, in this regard may be reported to Board promptly.

3.         Trade and field formations may be informed suitably.

4.         Receipt of the circular may be acknowledged.

5.         Hindi version will follow.

Vijay Mohan Jain
Under Secretary to the Govt. of India