Additional duty on transformer oil ties import levy to an excise-equivalent rate on transformer oil feedstock to align taxation. The rules impose an additional duty on imported transformer oil equal to the portion of excise duty on transformer oil base stock/feedstock corresponding to an excise of one thousand and fifty-five rupees and twenty-five paise per metric tonne (stated as nine hundred rupees per kilo litre at fifteen degrees centigrade), enacted under subsection (3) of section 3 of the Customs Tariff Act, 1975, and effective on publication; the rules were rescinded effective 02-02-2022.