Amendment of First Schedule: harmonisation with Harmonised System of Nomenclature and insertion of revised tariff entries.

Amendment of the First Schedule to the Central Excise Tariff Act, 1985 provides for insertions and amendments to entries via the Seventh Schedule and for alignment of the First Schedule with the Harmonised System of Nomenclature via the Eighth Schedule, the latter to take effect from the stated operative date, thereby revising tariff classifications and descriptions.

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