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of <h1>Finance Bill 2017: Clause 109 proposes Customs Tariff Act amendments, revising rates and aligning with Harmonised System.</h1> Clause 109 of the Finance Bill, 2017 proposes amendments to the First Schedule of the Customs Tariff Act. The amendments involve revising tariff rates for specific items as detailed in the Second Schedule and aligning certain entries with the Harmonised System of Nomenclature as outlined in the Third Schedule. Additionally, changes are proposed for Chapter 98 to ensure consistency and harmonization within the tariff framework.
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