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of <h1>Clause 82 of Finance Bill 2019 proposes retrospective tariff changes for Stearic acid under Customs Act Section 25.</h1> Clause 82 of the Finance (No. 2) Bill, 2019, proposes retrospective amendments to specific notifications issued under sub-section (1) of section 25 of the Customs Act, 1962. These amendments, outlined in the Second Schedule, alter the tariff classification of Stearic acid from '3823 10 90' to '3823 11 00.' The amendments are effective from the dates specified in the Schedule, and any actions taken under the previous notifications are validated as if these amendments had been in force at all relevant times. The Central Government is empowered to make these retrospective changes.
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