Notification No. 191 dated 22^nd September 1978

In exercise of the powers conferred by sub-section (3) of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby makes the following rules, namely: -

(1)    These rules may be called the Transformer Oil (Additional Duty) Rules, 1978

(2)    They shall come into force on the date of their publication in the Official Gazette.

For the purpose of sub section (3) of section 3 of the Customs Tariff Act, 1975 (51 of 1975), the additional duty leviable on Transformer Oil falling within Chapter 27 of the First Schedule to the said Act, when imported into India, shall be equal to such portion of the excise duty for the time being leviable on the raw material commonly known as Transformer Oil base stock or Transformer oil feedstock as is equivalent to a duty of excise of one thousand and fifty-five rupees and twenty five paise per metric tonne, that is to say, nine hundred rupees per kiloliter at fifteen degrees of Centigrade thermometer of indigenous Transformer Oil.