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    <title>Reclassification of Imported Base Oil Hinges on Flash Point: Affects Duty if Above 94^0C, Not &#039;Lubricating Oil&#039;.</title>
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    <description>Demand of differential duty - Re classification of goods - import of base oil - . Once the flash point is above 94° C, the product cannot be classified under heading ‘lubricating oil’ at all, since the flash point has to be below 93.3° C. - AT</description>
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