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        Bills

        SCHEDULE 02 - THE SECOND SCHEDULE

        Finance Bill, 2020
        Schedules Sch
        SCHEDULES

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        Customs tariff amendments change duty entries for specified chapters and tariff items under the First Schedule. This schedule amends the First Schedule to the Customs Tariff Act by substituting new entries in column (4) for specified tariff headings, sub headings and enumerated tariff items across multiple chapters, thereby changing the duty entries for those classifications; the operative mechanism is the substitution of column (4) entries against the listed tariff items and headings.
                          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 amendments change duty entries for specified chapters and tariff items under the First Schedule.

                                This schedule amends the First Schedule to the Customs Tariff Act by substituting new entries in column (4) for specified tariff headings, sub headings and enumerated tariff items across multiple chapters, thereby changing the duty entries for those classifications; the operative mechanism is the substitution of column (4) entries against the listed tariff items and headings.


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