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

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..... of 1975) specified in the corresponding entry in column (2) of the said Table from so much of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table. TABLE S. No. Heading/Sub- heading No. Description Rate of duty (1) (2) (3) (4) 1. 27.01 Coking coal of ash content below 12% 5% ad valorem 2. 27.04 Coke with phosphorous content of 0.035% or below 20% ad valorem 3. 27.09 Petroleum oils and oils obtained from bituminous minerals, crude Rs. 1000 per tonne. 4. 2 .....

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..... entigrade and which either by itself or in admixture with other substances, is suitable for use as fuel in spark ignition engines. 2. "Kerosene" means any hydrocarbon oil (excluding mineral colza oil and white spirit) which has a smoke 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 millimetres or more but less than 20 millimetres, or (ii) the oil has a smoke point of less than 10 millimetres b .....

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..... viscosity of 100 seconds or more by Redwood I Viscometer at 37.8° Centigrade. 6. "Flash points" shall be determined in accordance with the tests prescribed in this behalf in the rules made under the Petroleum Act, 1934 (30 of 1934) 7. "Smoke point" shall be determined in the apparatus known as the smoke point lamp in the manner indicated in the Indian Standard Institution specification ISI: 1448 (p-31) - 1968 as in force for the time being. 8. "Carbon residue" shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standard Institution specification ISI: 1448 (p-8) - 1967 as in force for the time being. 9. "Colour comparison test" shall be done in the following manne .....

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