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        Clause 87 - Amendment of First Schedule

        Finance (No. 2) Bill, 2014
        Chapter IV
        INDIRECT TAXES

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        Customs tariff amendment alters tariff items, revises customs duty rates and amends unit specifications under the First Schedule. Clause 87 of the Finance (No. 2) Bill, 2014 proposes to amend the First Schedule to the Customs Tariff Act by omitting a tariff item, revising customs duty rates on specified tariff items, and amending the units specified in column (3) for certain goods, thereby modifying tariff classification and the basis for duty calculation.
                          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.

                                Customs tariff amendment alters tariff items, revises customs duty rates and amends unit specifications under the First Schedule.

                                Clause 87 of the Finance (No. 2) Bill, 2014 proposes to amend the First Schedule to the Customs Tariff Act by omitting a tariff item, revising customs duty rates on specified tariff items, and amending the units specified in column (3) for certain goods, thereby modifying tariff classification and the basis for duty calculation.


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