Notification No. 190 dated 22^nd September 1978

The Central Government 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 (51of 1975), the additional duty leviable on transformer oil falling within Chapter 27 of the First Schedule to the said Act, when imported in 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 feed stock 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 kilolitre at fifteen degrees of Centigrade thermometer on indigenous transformer oil.