Amendment of First Schedule updates tariff entries and increases duty rates, while aligning classifications with HS nomenclature. Amendment of the First Schedule to the Customs Tariff Act provides for insertion and amendment of tariff entries and enhancement of duty rates via the Third Schedule, and for harmonisation of tariff classifications with the Harmonised System of Nomenclature through the Fourth Schedule, the latter taking effect from the prescribed prospective implementation date.
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Provisions expressly mentioned in the judgment/order text.
Amendment of First Schedule updates tariff entries and increases duty rates, while aligning classifications with HS nomenclature.
Amendment of the First Schedule to the Customs Tariff Act provides for insertion and amendment of tariff entries and enhancement of duty rates via the Third Schedule, and for harmonisation of tariff classifications with the Harmonised System of Nomenclature through the Fourth Schedule, the latter taking effect from the prescribed prospective implementation date.
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