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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Customs duty amendment increases the specific per tonne tariff for the tariff heading through statutory substitution.</h1> Section 63 of the Finance Act, 2010 effects a direct textual substitution in column (3) of the Second Schedule to the Customs Tariff Act by replacing the existing entry against heading No. 16 with a new specific duty expressed per tonne, thereby changing the tariff applicable to goods classifiable under that heading.

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