petroleum fuel

means automotive diesel, ordinary petrol, premium petrol or such other petroleum products as classified by reference to the tariff numbers set out in the First Schedule to the Customs and Excise Act (Cap. 472) as the Cabinet Secretary may from time to time by notice in the Gazette determine, and for the purpose of interpreting the said First Schedule section 2(3)(a) to (j) of the Customs and Excise Act shall, mutatis mutandis apply