Please can you help clear (MSC shipping line at TINCAN) a Mercedes Benz B200 (2008) and deliver to Benin? If yes, how much is clearing and delivery?

Location/coverage?

Latidoh1:
B250 2014

How much?

Teknireich:


1st time I go hear "W245"

leTrizzle:

For what model? Am asking because most of them are only conversant with older model but if you dare give them more recent models, it will end in tears.

A B200 Turbo (w245) 2008

Please how much will deliver Mercedes Benz B200 Turbo 2008 to Naija including clearing cost?

Please how much will deliver Mercedes Benz B200 Turbo 2008 to Naija including clearing cost?

how much to clear Mercedes Benz B200 2008?

how much is 5 yrs licence?

harrisonfo:
Please what is d net pay of L2

On IPPIS, circa 130k, could be higher depending on step.

How much can you deliver MB B200 Turbo 2008?

gameboy55:
I was linked with the driver by Amdman, dnt knw him personally

How much to Benin?

amdman:
Welcome to Nigeria

How much should I budget for something similar i.e. Benz B200 Turbo (2008)?

Smokey5:

Heard DAC have not been paid since February may be thats y d Wer paid early

True.... It's possible.

TripleOh7:
A man that failed as a governor of a state, you went and made him a minister.

What were you expecting before?

Wasn't he the one that said the Nigerian government wasn't bothered about the brain drain in the health sector as there was more than enough medical doctors already in Nigeria?

Bunch of orangutans.

I weep for this country.

delectablegyal:
wow! I know this man. he looks very gentle. he is lion himself, he is war, he is indabosky pahose.

The real "liquid metal man"

tellsblinks:



edit post, add source, add small picture if any

lalasticlala dragnet mynd44 take to front page

lalasticlala dragnet mynd44 please take to front page

sinkhole:
it should not tire you o, because a nation can never rise above her educational level!

Hard fact.

Lovelive:

Can you teach(Academics)?





Who do you think you are Mr Man?

Hmmn..... it's not easy sha.

This country matter tire me

The attention of ASUU-UNILAG has been drawn to a most disparaging statement credited to the Minister of Labour and Productivity, Senator Chris Ngige to the effect that “the Federal government has demonstrated enough good will by paying salaries of striking lecturers” and that “it is immoral and despicable for those who should be conducting research as Nigerians for the discovery of new drugs and medical equipment that will be used during COVID-19 period to say that they are at home playing Ludo and Draft (sic) and other games.”

If this assertion by Senator Chris Ngige is true, it is most unbecoming and unfortunate of a Minister of the Federal Republic, whose mandate is to ensure peace and harmony in the Labour Sector. That he can resort to this kind of chicanery certainly leaves much to be desired.

For his information, the Federal government has not done University academics any favour by paying the two months salaries they unlawfully and wickedly withheld on account of the disagreement over IPPIS enrolment. It is preposterous to say the least that the same Minister who superintend over failed promises by the federal government with its consequential psychological and intellectual torture on Nigerian Academics, would now turn around to falsely accuse them of unproductivity and failure to contribute to meaningful research in the fight against COVID-19. Not only that, it is noteworthy, that the same Minister had shamelessly presided over at least two unimplemented Memorandum of Actions (MoAs) with our Union since he assumed duties as Minister of Labour.

In addition, it is shocking to realize that a Minister of the Federal Republicin Senator Ngige’s stature is not abreast of developments in the Ivory Towers, if he is, he would not resort to farcical assertions like the one on “Ludo and draughts games.” For his information, Nigerian Academics have been in the frontline of the fight against COVID-19. In UNILAG for example, a group of researchers have just developed a ventilator within this short period and this is without prejudice to other on-going researches on the COVID-19 pandemic in our and other Universities in Nigeria. This, it must be emphasized, is without any research support from the government.

If Ministers like Senator Chris Ngige relish in playing games meant for four year old and above, he should not project such decadence on the Nigerian Intelligential. Senator Ngige is advised to get abreast with progressive intellectual and scholarly innovations in Nigeria’s Ivory Towers before he makes, what is fast becoming, his usual ludicrous, defamatory, and scandalous statements about serious national issues.

‘Dele Ashiru
Chairman, ASUU-UNILAG.

Our Union received with utmost disgust the Press release signed by Mr. Henshaw Ogubike, Director Information, Press and Public Relations, Office of the Accountant General (OAGF), in other words, by the Accountant General of the Federation (AGF). The release is at best a bundle of falsehood, misinformation and disinformation designed to cover-up the unprofessional conduct, incompetence, ineptitude, inefficiency and poverty of ideas of the Accountant General of the Federation and his errand trumpeters in the IPPIS office. If the AGF and the IPPIS officials have any modicum of self-respect, they would have eaten the humble pie by publicly apologizing to Nigerians for their crass unprofessionalism, poor judgment, unedifying conduct and wastage of scarce public funds on the IPPIS misadventure.

The press release which is fraught with sound and fury of shameful emptiness and crass illogicality, has finally confirmed the fears of our Union about the unhidden intentions of IPPIS and its promoters in order to ensure the total emasculation of what is left of the Academy and indeed University education in Nigeria. The gratifying dimension is that no matter how hard they tried, their inglorious efforts have continued to meet with principled opposition resulting in unmitigated failure at every turn.

For the avoidance of doubt, ASUU’s principled objection and rejection of the IPPIS, has been unequivocal, categorical and remain unwavering even in spite of its forceful and illegal deployment in the payment of the much discredited February and March salaries of our members. To then include ASUU in the list of Unions who are complaining about the outcome of a process other Unions within the University freely and unwarily entered into, is to say the least, dishonest and uncharitable on the part of AGF, IPPIS officials especially Mr. Henshaw Ogubike and their paymasters.

It is important to educate the AGF and the IPPIS office that employees have rights that are guaranteed by the Nigerian Constitution. Therefore, when they make legitimate complaints about strange and unusual deductions from their salaries and allowances that are in the first instance anything but a living wage, the least that is expected of a responsive and responsible civil servant is a humane, cultured and civil explanation with a view to ameliorating the situation and not a vicious, reckless and outright falsehood like is being peddled in the press release under reference. May we remind Mr. Ogubike that the language of a professional bureaucrat worthy of the name is not the same with that of a “motor park or political touts” as exhibited in the press release.

The lie fabricated by OAGF that “the request by the tertiary institution Unions to formalize tax evasion through IPPIS is not only untenable, but unpatriotic request to violate extant laws on tax”. Without any fear of contradiction, ASUU has never and would never make such illegal request. We challenge IPPIS to make public any document emanating from ASUU to IPPIS requesting for any concession in the deployment of the much discredited IPPIS. The correct position is that ASUU rejected IPPIS platform in its totality from inception, and we would continue to do so, because it is anathema to the progress and development of the Nigerian university system.

All said, ASUU is rather amused that the OAGF and his IPPIS accomplice who are criminally violating the University (Miscellaneous Provisions) Act 2003, which granted University Autonomy despite our loud and unceasing warning can suddenly wake up to sermonize on the need to selectively obey one Act of Parliament to the neglect of the other. What sort of institutional jesters? Or is it amnesia, or both? Whatever it is, this is most condemnable and unacceptable. It is not within the competence of the AGF and his co-travellers to determine which Act of Parliament they would obey in an obscene exhibition of bureaucratic rascality and criminality.

We are under a strong patriotic obligation to urge the AGF, who for obvious reasons could not be a registered member of the highly rated professional Institute of Chartered Accountants of Nigeria (ICAN) to stop insulting the collective intelligence of Nigerians with the kind of remarks he authorizes. For example, how would “states (sic) governments of the federation made claims on the federal government to pay the differential arising from underpayment of tax by these institutions. The federal government has paid several billions on behalf of these institutions because of their underpayment of PAYE Tax”. We smell rat here. University Academics have always paid taxes through the PAYE system as negotiated with their respective state governments. Some Nigerian Universities have been at loggerheads with their respective state governments on the issue of Tax deductions. It is such engagements between the tax payers and tax authorities that determine the applicable tax regimes. Globally, tax rates are not cast in iron. Even businesses negotiate their taxes and get commensuratereductions. We therefore call for an Independent Panel of Inquiry to include representatives of the Office of the Auditor General of the Federation, the National Assembly, etc. to investigate this obvious cover for fraud in the guise of paying tax shortfalls to state governments on behalf of university staffs.

On the National Housing Fund (NHF) deductions, the press release stated that it is 2.5% of basic salary! Is that what IPPIS deducted? At what point is “ASUU bringing claims that those laws should not be applicable to them and thereby should be exempted or be made optional for them.” This is outright falsehood which exists only within the figment of the imagination of AGF and his hirelings. For the records, it is important to state categorically that tax evasion was never part of the arguments canvassed by the AGF for the deployment of IPPIS. If anything, the argument has always been to fight corruption and eradicate ghost workers in the University payroll. Unfortunately, on that score the AGOF has nothing to tell Nigerians through his megaphone. This being so, IPPIS should come clean on its findings on these unfounded accusations against ASUU.

This unfortunate and ill-advised press release by the AGF has thankfully exposed the rudderless nature, lack of coordination, inefficiency, indolence, incompetence, dishonesty and insincerity amongst Ministries, Departments and Agencies (MDAs) of government. Or how else can we describe the activities of IPPIS and OAGF who is now shamelessly saddling employees “with the responsibility of approaching the Salaries, Income and Wages Commission (SIWC) to formalize” what the employees should be paid! Is this not incredible and tragic? No doubt, this is what a society gets when its destiny is left in the hands of bureaucratic juvenile who only through systemic manipulation and bootlicking are at the top of our civil service hierarchy. Also, that our beloved nation’s economy is in this lamentable, comatose and unpardonable state of underdevelopment can easily be explained from this national malady.

The criminality perpetrated by the AGF and the IPPIS office in accessing the BVN of our members contrary to the laws of the land is yet to be answered. Curiously, the OAGF is accusing lecturers who did not submit their BVN, that the BVN could not be validated? How ridiculous and shameless! Let us grant for the purpose of argument without necessarily conceding that the university Bursaries submitted the names of dead and retired personnel to IPPIS, is that not the very problem the IPPIS was flaunting to eliminate? Why then the outburst and lamentation over glaring professional incompetence and deceit. Let us unequivocally reiterate once again that IPPIS as we have maintained and as the Auditor General’s Report has now confirmed, is a cesspool of monumental institutional corruption and systemic fraud.

While Nigerians are not unaware of the several corruption allegations that have been levelled against the OAGF in general and the IPPIS specifically, of particular reference is the Audit Report of the Auditor General of the Federation that indicted the OAGF and IPPIS terribly. It has been a silence of the graveyard from the loquacious AGF and his megalomaniac supporters on this matter.

At the risk of wrongly assuming that the AGF and his co-travellers are not beyond redemption and are still capable of utilizing quality advice, rather than engaging in undignified arm-twisting, infantile Gestapo tactics, indefensibly laughable and reprehensible professional failure, the AGF and his errand boys should deploy the same zeal and enthusiasm in responding to those weighty allegations against his office rather than spewing falsehood and misinformation in order to cover up the malfeasance and daylight fraud which IPPIS represents.

This is because; luxuriating in ridiculous and unprincipled lies and institutional debasement over a glaringly failed project has a rather short shelf life with dire and tragic professional consequences. The minimum expected from the AGF and his errand boys is an unreserved apology to the Nigerian people for their professional ineptitude, wastage and deliberate misinformation of the public, pending the findings and recommendations of the Independent Panel of Inquiry demanded by our Union.

‘Dele Ashiru
Chairman, ASUU-UNILAG.

I learnt INEC (not on IPPIS) and DAC (a division in ABU on IPPIS) have also received their May salary.

Olumyyde:

Some states have started paying. Kaduna did today.

Zamfara (18th) and I think Borno too.

awele186:
Mehn all this press statements is just full of lack of research. The excuse is that the president declined assent to Nhf amendment bill. Does he not know the difference between an establishment act and an amendment act? Amendment means making corrections to an existing bill. Have a bothered to read the existing Act that was established by the national assembly?

All these excuses here are bogus and very funny. If universities generate revenue there would keep a mandatory amount to pay themselves all the allowances they need instead of comparing themselves to nnpc. It's really laughable

Does the NHF establishment act stipulate deduction on consolidated/gross or basic? Because current deduction is on gross.

The excuses are bogus and funny yet you could not address them. Isn't that in itself funny?

Did it occur to you that if the public universities decide to go the way of private universities by generating enough revenue to pay their allowances most Nigerians will be unable to access university education? The same system that most members of current government benefited from virtually free of charge. Typical mentality of once you have climbed, remove the ladder. After all their children don't attend Nigerian public universities right from the president and his vice.

We must realise that we cannot equate education with oil and gas, tax collection, banking etc. Education is much more fundamental to the development of any nation (whether dependent on oil and gas or other sources) and must be accessible by both the rich and the poor, high and low of any society. Moreover, education sector provides required manpower for these other "sacred" institutions.

It's rather unfortunate that we are laughing away our future in this country.

awele186:
Lol ASUU should go and get it's act together. The number 1 is the dumbest reason ever. It's just equivalent to saying they don't know the Act the PAYE tax goes to so there should not pay personal income tax. I expected them to go and read the nhf not to come and say they didn't register so they shouldn't be deducted. Do they understand the word "mandatory ". There should be there Ranting.
Secondly even the FG can't unilaterally increase salary without salary and wages commission. NSWIC prepared the template for this minimum wage they are clamouring for. ASUU shouldn't be lazy and should read up the Act of this existing institution before grumbling. If NSWIC do not approve an allowance it is illegal. They should be releasing press statements up and down o instead of going to get approval

*IPPIS ON A CROOKED PATH TO DEMORALIZE TERTIARY EDUCATION IN NIGERIA*

I read a press release from the office of the Accountant General of the Federation (AGF) yesterday 18th May 2020 on premiumtimesng.com. The release was titled “IPPIS: Nigerian universities misled us into paying dead lecturers – Accountant General”. After carefully reading the content of the release, I am compelled as a concerned and affected citizen to bring to the fore, some of the burning concerns associated with the implementation of IPPIS in the Nigerian Universities that the AGF is shying away from.

I am seriously disturbed that the AGF would make such selective, baseless and cursory responses to issues as important as the ones associated with IPPIS. I wonder whether the AGF is deliberately avoiding the other issues which I will highlight later or he is clearly demonstrating the best of his capabilities in addressing the issues. Whichever be the case, it is unfortunate to say the least, that this is what the AGF could offer in an office as sensitive as the one he holds in a country with very many eminently qualified citizens that could handle the affairs of the office much better.

The AGF is in charge of the national treasury and has the undeniable responsibility of convincingly clearing our practical doubts on IPPIS. But the way he is going about it suggests that he lacks the capacity to be in that office and I think all the professional bodies he belongs to should be worried about the performance of this their member and call him to order. Kindly read along as I quickly take you through the weaknesses of his claims and the lingering issues, he has been unable to address.

The office of the AGF claims that it paid dead University staff because “the Institutions deliberately forwarded to IPPIS the list containing dead ASUU members as being part of their personnel to get more personnel fund”. On this, the AGF needs to answer the following questions: is IPPIS no longer designed to eliminate ghost workers as it had been touted to be? Is it now garbage in garbage out? Was IPPIS not designed to only capture individuals personally using their biometrics? Is it not the desperation of the AGF to pay people not captured on the platform that led to the payment of deceased persons even if the institutions submitted their names as claimed? Some retired staff in some universities were also paid the two months’ salaries. Is IPPIS not supposed to automatically remove such staff from the payroll as we were told it was capable of doing? So why did he pay them? By this, the AGF has alluded to the fact that IPPIS is blind to all these and thus, a failed system.

On “non – receipt of paid salaries”, the records must be put straight less the AGF mislead Nigerians. Currently, there are seven Federal Universities in which no single ASUU member has received payment of the two moths withheld salaries the office of the AGF is claiming to have paid. Moreover, among the Universities where some ASUU members have been paid, there is none with 100% payment report so far.

The AGF claims that those not paid are either among 1,180 Lecturers whose Bank Verification Numbers (BVNs) failed verification test or have been married and have not updated their records. Is the AGF expecting Nigerians to believe him that in the seven federal Universities where no ASUU member has been paid, all the Lecturers failed the test of validation and confirmation of account details or they have all been married and have not updated their account details as he claims? It should be noted that, the number of Academic staff in one of the seven Universities alone is more than 1,180.

This claimed validation and confirmation of account details, was it by the same CBN through which salaries used to be paid before now? Would the AGF need to be informed that President Buhari was aware that members of ASUU refused to enrol on IPPIS when he directed the payment of their two months withheld salaries? Why did not he pay them through GIFMIS pending the resolution of the ongoing disagreement?

About the deduction of 2.5% of basic salary for the National Housing Fund (NHF). It is important to draw the attention of the AGF to the fact that President Buhari declined assent to the amendment act last year on the grounds that it imposes too much deductions (https://www.mondaq.com/Nigeria/Finance-and-Banking/799248/Nigeria39s-President-Declines-Assent-To-National-Housing-Fund-Bill-2018 ) and one wonders what is driving the AGF. However, the deduction if at all necessary, is supposed to be 2.5% of basic salary but what IPPIS deducts is 2.5% of gross pay. The Protest by ASUU against this deduction has a history in line with which I wrote the following in a recent article: “Come to think of it, some colleagues have been able to build their personal houses mostly, using facilities from their cooperatives most of which are still being serviced.

So, tell me why you would force someone to whom housing is no longer an issue to save for housing without their consent? Suffice it to state more clearly that, most of those who took loans from the cooperatives to complete their houses are still servicing such loans but IPPIS will NOT make and remit such deductions”. Why has the AGF failed to address the issue of non-deduction of third-party contributions that border on the welfare of workers by IPPIS? Could he have avoided it because as I wrote before “they want to impoverish University workers by creating confusion and stifling all welfare arrangements from individual workers’ salaries”?

The AGF made reference to a number of laws selectively but deliberately refused to refer to the University autonomy law and the ASUU/FGN 2009 agreement. It is necessary to inform the AGF that the ASUU/FGN 2009 agreement is a law because it has been registered with the Supreme Court of Nigeria. If he is in doubt he can verify. Moreover, all the allowances (earnable) due to University Lecturers are clearly spelled out in the ASUU/FGN 2009 agreement, again the AGF should make efforts to verify to spare himself the embarrassment of “ignorantly”/deliberately calling the allowances of the University Lecturers illegal.

On the issues of the non – remittance of Union dues. So IPPIS does not keep records of what it deducts? On the issue of consequential adjustment, is the AGF claiming he released the money to the institutions and they refused to pay their staff? He needs to come out and say so clearly. Since last year, the office of the AGF keeps assuring University workers that their peculiarities had been taken care of by IPPIS. But what do we see today?
Some other issues have been widely raised which the AGF did not address in his press release. These include:

That there are indicting reports from the office of the Auditor General of the Federation on the operations of IPPIS, on issues ranging from lack of audit trail to lack of adequate security control measures thereby making it open to untraceable manipulations (https://aljazirahnews.com/revealed-rot-in-accountant-generals-office/). For instance, one of the reports revealed that 152 officers on IPPIS did not have personnel files in their MDAs, while N193m was paid to unidentified persons (https://www.thenicheng.com/33819-2/amp/). Were these also because the institutions included dead persons’ names on their payroll? Note that these predate the payment of University employees using IPPIS.

The response of the office of the AGF to ASUU’s query about the exemption of some federal government agencies from IPPIS. About which I wrote earlier: “The AGF in December, 2019 claimed that NDIC, FIRS, NNPC, CBN etc. are exempted because they are revenue generating agencies and do not draw from the consolidated federation account. This claim is very fluid, ridiculous and untenable and one expects that all discerning minds would not accept it. The fact that they are revenue generating agencies does not guarantee they will be free from: ghost workers, payroll manipulations and other salary related corrupt practices. Therefore, if IPPIS is genuinely being deployed to fight corruption, then they should not be exempted unless if there is another justifiable reason. Or, is the AGF saying that such infractions are allowed in those agencies simply because they generate revenue?”

ASUU is not against the Federal Government’s fight against corruption but desires that the fight should be done according to the laws of the land as far as the University system is concerned. That is why ASUU is developing the University Transparency and Accountability Solution to be domesticated in the Universities according to their autonomy law. It should at this point, be clearly stated that ASUU is not University administration that supplied IPPIS with payroll information of the Universities.

The AGF will need to come clear and convincingly clarify these issues to the general public. Since the AGF is going the way of the laws albeit, selectively, he needs to also refer to the extant law that enables the use of IPPIS.
Finally, may I appeal to the general public to try to get balanced information on IPPIS to enable them make informed contributions to the ongoing debate no matter the level of their loyalty to the “government of integrity”. ASUU’s struggle has been on for a while simply because some of those who benefitted from it have continued to fight ASUU mainly because of their loyalty to government. Whatever, anybody’s reason may be for hating ASUU, they should remember that, “The mouth of an elder may stink but out of it comes wisdom”. A Tonga proverb.

Jurbe Joseph Molwus, Ph.D.

*IPPIS ON A CROOKED PATH TO DEMORALIZE TERTIARY EDUCATION IN NIGERIA*

I read with keen interest, a press release from IPPIS as released by the Director of Information, Press and Public relations (Henshaw Ogubike) and felt it's necessary to call the attention of IPPIS to some grey areas in dealing with thousands of highly learned Tertiary institution workers in the country. IPPIS press release is a great shambles of it's kind, information with no substance is worthless.

1. NHF DEDUCTIONS:

(a) The NHF Act you referred to didn't state in any of its paragraph, that deductions should be made from employees salaries before registration/enrollment for the scheme. This is what IPPIS did! Deductions were made from employees salaries for months, when they've not been enrolled nor registered for the scheme. We do not know our account details or the names of those that were used to register in lieu of ours. We do not know the account details nor the signatories to the account to which our money is being deducted. We do not know where the interest rate accrued on such deductions goes to.

What form of ill professionalism and misinterpretation of the law?

(b) IPPIS claimed to have studied the NHF Act and stated in the press release that 2.5% of basic salary should be deducted, but what you have so far deducted is 2.5% of our gross. We will be glad if you could please make your deductions template public on this. The main reason such information lacks substance.


2. UNION DEDUCTIONS
IPPIS is not a member of the Tertiary institution Unions (ASUU, SSANU, NASU or NAAT), why is IPPIS so concern about another man's business. The official directive of the Unions leadership after contacting their members through congresses, should be a starting point for IPPIS involvement towards such deductions. The interpretations and applications of rules, laws or whatever, concerning the Unions should be left to her members. You should be officially informed about whatever issue concerning our Unions as third party. If you have such directive from any of the Unions requesting your assistance in the 2% deductions of members salary, kindly make it public.

3. ALLOWANCES
Many of the Tertiary institution allowances are part of the agreement signed with the FG for years dating as far as 2009. The National Wages, Salary and Income Commission (NSIWC) is a component of the FG. We signed those agreements with the bigger pictures, referring us to NSIWC is sycophantic. The FG should directly issue memo reneging such agreement, which they have not fulfilled for years, causing unending disaster in the education system. IPPIS challenging FG position on those agreements and the Tertiary institutions, is a clear indication to bringing government down and a formal abuse to the committee members of such agreement, that they lack knowledge and incapable of contributing to National development. Some allowances that were part of the consolidated salary was as well removed. IPPIS and the crooked path.

4. WRONG PAYMENT
Wrong payment to retired, deceased staff for 3 months consecutively is a clear indication that, a very wide gap exist between the bursary unit of the Tertiary institutions and IPPIS. Three months!

5. The allegations levied on the management of tertiary institutions on the non-payment of consequential adjustment arrears should be made more substantial, show us memo issued, directing the Bursar's of the Tertiary institutions to calculate due payment of arrears for staff as at December, 2019 or a certain amount released to the institutions for the payment of such.

We shall continually be honest, loyal and faithful to our dear country in discharging our duties in ensuring a better Society and the hope for a developed Nation, if industrial harmony is guaranteed.

*Tunde Osundare*

jmaine:


ASUU strike transcends IPPIS, so the FG making the issue all about IPPIS is just fooling the populace...

We have renegotiation of the 2009 agreement which involves salary renegotiation, and the 2017, and 2019 MOA we signed with the FG...

On the tax issue especially the NHF%, we will put his claim to tax that it was on the gross and not the basic as stipulated.

ASUU union dues is 2% of basic salary... Not on the gross like it is done. So the OAGF should should chill on his vituperations.

How can he blame the Tertiary institutions for their failure to pay the new minimum wage arrears... Isn't that stupidity...

This is a long drawn war that will play out in July, the forceful enrollment will just be that... No one will go for their capture, while we focus on more serious issues....

It is important to note that the FG recognizes the validity of sabbaticals and adjunct lecturing... All the Bants about double Salary is safely in the thrash bin...

Well said.

GAZZUZZ:

since you are asking me 20w50 engine oil.
Manual transmission there is Honda manual transmission fluid

Thanks.