Tariff amendment: duty imposed on specified petroleum oils under Central Excise notification via insertion of a new tariff entry. The Central Government, invoking sub section 5A of the Central Excise Act, 1944, amends Notification No. 05/98 Central Excise by inserting a new entry 23A after S.No.23 to cover goods under tariff headings 2710.11, 2710.12, 2710.13 and 2710.19, and prescribes a 32% duty on all goods falling within those headings.