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of <h1>Finance Act 2018 amends Customs Tariff Act, adds 20% tariff on furnace electrodes under Serial No. 50.</h1> In the Fourth Schedule of the Finance Act, 2018, an amendment to the Customs Tariff Act is specified. It introduces a new entry after Serial No. 49 in the Second Schedule. The new entry, Serial No. 50, pertains to electrodes used for furnaces, classified under the tariff heading 8545 11 00, and imposes a 20% tariff rate on these items.
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