Tariff schedule amendment expands commodity classifications and revises duty treatment across multiple chapters in the Finance Bill.

Amendments to the First Schedule of the Central Excise Tariff Act, 1985 restructure and expand tariff headings, sub-headings and items across numerous Chapters by specifying commodity descriptions by species, form and processing state, inserting new subheadings and entries (notably for fish and fish products, chemicals, pharmaceuticals, treated fabrics, machinery and vehicles), and revising Notes to refine classificatory scope and interpretation for tariff application.

---

---

---