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of <h1>Finance Act 2018 Amends Customs Tariff Act: New Note Specifies 'Nil' Duty Rate for Unlisted Goods in Second Schedule.</h1> The Customs Tariff Act is amended to include a new Note in the Second Schedule. Note 4 specifies that for goods not listed under column (2) of this Schedule, the duty rate will be 'Nil'. Additionally, the Second Schedule will be further amended as outlined in the Fourth Schedule. This amendment is part of the Finance Act, 2018, addressing indirect taxes related to customs tariffs.
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