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of <h1>India exempts acid oils used in refining from customs duty above 55% under Customs Act 1962, effective January 1992.</h1> The Central Government of India, under the authority of section 25(1) of the Customs Act, 1962, has issued Notification No. 162/91-Cus, dated December 27, 1991, to exempt acid oils used in refining, classified under sub-heading No. 1519.19 of the Customs Tariff Act, 1975, from the customs duty specified in the First Schedule, exceeding 55% ad valorem. This exemption is deemed necessary in the public interest and will be effective from January 1, 1992.
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