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of <h1>Finance Bill 2016: Amendments to Central Excise Tariff Act, aligning with Harmonised System of Nomenclature from Jan 2017.</h1> Clause 143 of the Finance Bill, 2016 proposes amendments to the First Schedule of the Central Excise Tariff Act. Sub-clause (i) aims to modify entries as detailed in the Seventh Schedule, while sub-clause (ii) intends to align the First Schedule with the Harmonised System of Nomenclature effective January 1, 2017. Clause 144 seeks to amend the Second Schedule in accordance with the Ninth Schedule to ensure consistency with the changes in the First Schedule, also effective January 1, 2017. These amendments are part of efforts to update and harmonize the Central Excise Tariff Act.
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