Reclassification of Imported Base Oil Hinges on Flash Point: Affects Duty if Above 94^0C, Not 'Lubricating Oil'.

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....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....