Low Sulphur Heavy Stock(LSHS) is a low sulphur fuel, it contains sulphur content below 1%. It is considered as environmental friendly due to low sulphur percentage. It is a low viscosity, low density fuel oil with good ignition properties. The main advantage in the use of LSHS lies is its low sulphur content. Low sulphur content also gives it advantage from the point of environmental pollution since it produces lesser quantity of sulphur dioxide. It is a hydrocarbon liquid fuel that is burned in a furnace or boiler for the generation of heat. LSHS is an effecient fuel having higher calorific value. LSHS is a class C product, under PESO classification.