Like Furnace Oil, LSHS is used primarily for steam boilers in power plants, aboard ships, and in industrial plants for boilers and furnaces. It is an environment friendly Industrial Fuel for firing Boilers, Furnaces, etc. The main advantage in the use of LSHS lies in its low Sulphur content. The life of equipment used is extended since the extent of corrosion both at high and low temperature is reduced very much. Besides, it is also advantageous from the environmental pollution point of view. Because it will emit lesser quantity of Sulphur Dioxide. The gross calorific value of LSHS is more than that of Furnace Oil. So, the consumption of fuel will be reduced with the usage of LSHS.