Amendment of Third Schedule updates tariff entries and duty rates and harmonises classifications with customs nomenclature. Clause 142 amends the Third Schedule to the Central Excise Act: sub clause (i) effects the changes set out in the Fifth Schedule to insert and amend entries and revise duty rates on specified items; sub clause (ii) effects the changes set out in the Sixth Schedule to harmonise the Schedule's entries with the Harmonised System of Nomenclature, with that harmonisation taking effect from the stated commencement date.
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Amendment of Third Schedule updates tariff entries and duty rates and harmonises classifications with customs nomenclature.
Clause 142 amends the Third Schedule to the Central Excise Act: sub clause (i) effects the changes set out in the Fifth Schedule to insert and amend entries and revise duty rates on specified items; sub clause (ii) effects the changes set out in the Sixth Schedule to harmonise the Schedule's entries with the Harmonised System of Nomenclature, with that harmonisation taking effect from the stated commencement date.
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