Customs duty rates are fixed through the tariff schedules as the charging reference under the customs law. The rates at which duties of customs are levied under the Customs Act, 1962 are specified in the First and Second Schedules to the Customs Tariff Act, 1975. Section 2 serves as the reference point for identifying the applicable customs duty rates through the tariff schedules.
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Provisions expressly mentioned in the judgment/order text.
Customs duty rates are fixed through the tariff schedules as the charging reference under the customs law.
The rates at which duties of customs are levied under the Customs Act, 1962 are specified in the First and Second Schedules to the Customs Tariff Act, 1975. Section 2 serves as the reference point for identifying the applicable customs duty rates through the tariff schedules.
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