Tariff harmonisation with Harmonised System mandates amendment of Central Excise Schedules, effective from start of next calendar year. Clause 143 amends the First Schedule to insert and alter tariff entries and to align that Schedule with the Harmonised System of Nomenclature through specified schedule provisions. Clause 144 amends the Second Schedule to harmonise it with the revised First Schedule. Both amendments operate by reference to detailed schedule tables and are expressed to take effect from the commencement of the next calendar year to ensure consistent classification across the two Schedules.
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Provisions expressly mentioned in the judgment/order text.
Tariff harmonisation with Harmonised System mandates amendment of Central Excise Schedules, effective from start of next calendar year.
Clause 143 amends the First Schedule to insert and alter tariff entries and to align that Schedule with the Harmonised System of Nomenclature through specified schedule provisions. Clause 144 amends the Second Schedule to harmonise it with the revised First Schedule. Both amendments operate by reference to detailed schedule tables and are expressed to take effect from the commencement of the next calendar year to ensure consistent classification across the two Schedules.
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