"Gas oil" means any petroleum product within HS 2710, or any petroleum product which, by reason of its distillation limits, falls within the category of middle distillates intended for use as fuel and of which at least 85 per cent by volume, including distillation losses, distils at 3500C. ... Gas oil intended for marine use is included in the definition if it meets the description above or it has a viscosity or density falling within the ranges of viscosity or density defined for marine distillates in table I of ISO 8217 (1996).
