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<h1>Customs tariff amendment substitutes tariff classification for a specific entry and adds new schedule entries with retrospective effect.</h1> The clause substitutes the tariff heading entry opposite Sl. No. 43 in column (2) with '7210, 7212' and declares that substitution to operate retrospectively from 1 March 2011, and further amends the Second Schedule as specified in the Fourth Schedule by inserting new entries 9A, 23A, 23B, 24A and 24B.