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        F. Acts / Amendment Acts

        Section 103 - Amendment of First Schedule

        Finance Act, 2018
        INDIRECT TAXES - Customs Tariff

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        Customs tariff amendment updates First Schedule through designated schedules under finance legislation, altering tariff entries and classifications. The Customs Tariff Act is amended so that the First Schedule is modified in the manner specified in the Second Schedule and additionally modified in the manner specified in the Third Schedule, implementing prescribed changes to tariff entries and classifications under the finance legislation governing indirect taxes.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Customs tariff amendment updates First Schedule through designated schedules under finance legislation, altering tariff entries and classifications.

                                The Customs Tariff Act is amended so that the First Schedule is modified in the manner specified in the Second Schedule and additionally modified in the manner specified in the Third Schedule, implementing prescribed changes to tariff entries and classifications under the finance legislation governing indirect taxes.


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