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    <title>Seeks to exempt imports of Petroleum Crude and ATF from whole of the additional duty of Customs leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is equivalent to the Special Additional Excise Duty.</title>
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    <description>Exempts imports of crude petroleum and aviation turbine fuel from the entirety of the additional duty of Customs under subsection (1) of section 3 of the Customs Tariff Act, to the extent equivalent to the Special Additional Excise Duty under section 147 of the Finance Act, 2002, when falling within the specified tariff headings in the First Schedule and imported into India.</description>
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