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          <h1>Finance Bill 2021 amends Customs Tariff Act: New classifications for petroleum oils under Chapter 27, heading 2709.</h1> In the Finance Bill, 2021, the Third Schedule amends the Customs Tariff Act, specifically Chapter 27, heading 2709. Effective April 1, 2021, the tariff items 2709 10 00 and 2709 20 00 are replaced. The new classification under tariff item 2709 covers petroleum oils and oils obtained from bituminous minerals, crude. The specific sub-items are 2709 00 10 for petroleum crude and 2709 00 90 for other petroleum oils, both subject to a standard duty rate of 5% per kilogram, with no preferential rate specified.

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