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        Clause 128 - Amendment of Second Schedule.

        Finance Bill, 2012
        Chapter IV - Part 1
        Indirect Taxes - Customs

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        Export duty on chromium ore increased to an ad valorem rate, changing tariff schedule and export taxation. Clause 128 amends the Customs Tariff Act by altering the Second Schedule to revise export taxation on chromium ore and concentrates, replacing the existing specific per tonne levy with an ad valorem export duty as specified in the Fourth Schedule, thereby changing the tariff treatment and export tax incidence for these commodities.
                          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.

                                Export duty on chromium ore increased to an ad valorem rate, changing tariff schedule and export taxation.

                                Clause 128 amends the Customs Tariff Act by altering the Second Schedule to revise export taxation on chromium ore and concentrates, replacing the existing specific per tonne levy with an ad valorem export duty as specified in the Fourth Schedule, thereby changing the tariff treatment and export tax incidence for these commodities.


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