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    <description>Substitution of entry 16 &quot;Mineral based&quot; in the Third Schedule to the Finance Act, 2002, includes an explanatory declaration that, for the purposes of the notification, &quot;mineral&quot; does not include crude petroleum oils and the expression &quot;mineral based&quot; shall be construed accordingly.</description>
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      <description>Substitution of entry 16 &quot;Mineral based&quot; in the Third Schedule to the Finance Act, 2002, includes an explanatory declaration that, for the purposes of the notification, &quot;mineral&quot; does not include crude petroleum oils and the expression &quot;mineral based&quot; shall be construed accordingly.</description>
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