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of <h1>Finance Act 2015 revises customs tariff rates: 10% for Chapter 27, 15% for Chapters 72-73, 40% for Chapter 87.</h1> The Second Schedule of the Finance Act, 2015, amends the Customs Tariff Act by altering tariff rates in various chapters. In Chapter 27, the tariff rate for item 2701 12 00 is changed to 10%. In Chapters 72 and 73, the tariff rates for all items are revised to 15%. In Chapter 87, the tariff rates for items under headings 8702 and 8704 are adjusted to 40%. These changes reflect modifications in customs duties applicable to the specified tariff items.
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