Additional duty on transformer oil: imports of specified tariff chapter now liable under Transformer Oil (Additional Duty) Rules, 1978.

Imports of transformer oil classified in the relevant tariff chapter are made liable to an additional duty by exercise of powers under sub section (3) of section 3 of the Customs Tariff Act, 1975; the quantum and manner of that additional duty are to be determined in accordance with the Transformer Oil (Additional Duty) Rules, 1978, creating a distinct import charge enforceable on entry.

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