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of <h1>Transformer Oil Import Duty Removed: Customs Notification 04/2022 Ends 1978 Rules on Additional Duty.</h1> The Transformer Oil (Additional Duty) Rules, 1978, established under the Customs Tariff Act, 1975, imposed an additional duty on imported Transformer Oil. This duty was equivalent to the excise duty on the raw materials used for Transformer Oil production, specifically set at 1,055.25 rupees per metric tonne or 900 rupees per kilolitre at 15 degrees Celsius for indigenous oil. These rules were effective from their publication date in the Official Gazette but were later rescinded by Notification No. 04/2022-Customs, effective from February 2, 2022.
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