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    <title>Practice and assessment of petroleum products under chapter-27 review thereof</title>
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    <description>Representative sealed samples of every consignment classified under tariff items 27101951 to 27101990, and under 38249100, must be drawn and sent to DYCC for testing on a first-check basis. Specified lubricant imports may receive second-check assessment where the declared or self-assessed value is at least Rs.100 per litre, subject to uploading a valid PTR not older than six months or a manufacturer&#039;s certificate of analysis on E-Sanchit and declaring PTR details in the Bill of Entry.</description>
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