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    <title>TRANSFORMER OIL (ADDITIONAL DUTY) RULES, 1978</title>
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    <description>The rules prescribe additional duty on imported transformer oil by equating the customs levy to the excise burden on the raw material known as transformer oil base stock or feedstock, so that the duty on imports reflects the portion of excise leviable on domestic transformer oil; the levy is made under sub section (3) of section 3 of the Customs Tariff Act, 1975 and takes effect from publication in the Official Gazette.</description>
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