Excise classification reform: revised technical definitions and duty rates for petroleum, refinery products, coal, plastics and electronics. The Finance Act, 1982 amends the First Schedule to the Central Excises Act by redefining technical classification criteria (flash point, smoke point, boiling point, carbon residue, colour tests, viscosity) and by substituting, inserting or omitting item entries to set specific duty rates and ad valorem charges for petroleum products (kerosene, aviation turbine fuel, refined diesel, diesel, furnace oil), coal and coke, refinery derivatives, petroleum gases, synthetic resins and plastics, wood and paper products, and various electronic and recording devices.