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of <h1>Finance Bill 2019 Proposes Retrospective Change to Stearic Acid Tariff Classification Under Customs Act</h1> Clause 83 of the Finance (No. 2) Bill, 2019, proposes retrospective amendments to a notification issued on June 30, 2017, under the Customs Act, 1962, and the Customs Tariff Act, 1975. The amendment alters the tariff classification of Stearic acid from '3823 10 90' to '3823 11 00' as specified in the Third Schedule. This change is deemed valid for all purposes as if it had been in effect at all relevant times, overriding any contrary court or tribunal decisions. The Central Government is granted the authority to make such retrospective amendments.
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