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of <h1>Finance Act 2005 updates customs tariffs: 15% standard duty, 60% for floriculture, 182% for spirits, tech exemptions.</h1> The Second Schedule of the Finance Act, 2005, amends various tariff rates in the Customs Tariff Act. It revises the duty rates for numerous tariff items across multiple chapters, mainly setting a standard rate of 15% for most items, with exceptions for specific goods such as certain textiles, chemicals, and alcoholic beverages. The amendments also introduce higher duty rates for specific items, such as 60% for certain floriculture products and 182% for alcoholic spirits. Additionally, some items, particularly in electronics and technology categories, are exempt from duty. These changes aim to streamline and update the customs tariff structure.
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