Prescribes effective rates of basic duty on specified goods falling under Chapter 27

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....stoms Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the heading No. or sub-heading No. of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Ta....

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....il 11. 27.10 Lubricating oil 40% ad valorem. 12. 27.10 Hydrocarbon oil 40% ad valorem. 13. 27.10 Lubricating greases 40% ad valorem. 14. 27.10 Other petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing not less than 70% by weight of petrolem oils or of oils obtained from bituminous minerals, these o....

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....point of eighteen millimetres or more and is ordinarily used as an illuminant in oil burning lamps. 3. "High speed diesel oil" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has its flash point at or above 25° centigrade, is ordinarily used as fuel in automative engines and satisfies either of the following requirements :- (i) the oil has a smoke point of 10 mill....

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....weight when tested by Ramsbottom Carbon Residue Apparatus, (iv) is as dark as, or darker than, 0.04 normal Iodine solution when tested by colour comparison test, and (v) possesses a viscosity of 100 seconds or more by Redwood I Viscometer at 37.8° Centigrade. 5. "Furnace Oil" means any hydrocarbon oil which is ordinarily used as furnace fuel and not suitable for use in spark-ignition engines a....