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of <h1>Amendment to Customs Tariff Act: Section 94 of Finance Act 2014 modifies indirect tax rates per Third Schedule.</h1> Section 94 of the Finance (No. 2) Act, 2014, mandates an amendment to the First Schedule of the Customs Tariff Act. The specified changes are detailed in the Third Schedule, impacting the structure or rates of indirect taxes as outlined in the customs tariff legislation.
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