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          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.

          <h1>Tariff classification and exclusions set out operative import and excise treatment for specified goods under the Second Schedule.</h1> Second Schedule establishes classification, interpretative norms and exclusions for specified tariff headings, modifies certain headings and sub-headings, and tabulates tariff items with descriptive classifications and prescribed ad valorem duty rates for goods including beverages, tobacco and preparations, spirits, tyres and rubber products, polyester yarns, air-conditioning machines, motor vehicles, goods transport vehicles, and chassis with engines.

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