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of <h1>Finance Bill 2020: Fourth Schedule Aligns Customs Tariff Act Rules for Headings 9018-9022 with 5% Duty Rate</h1> The Fourth Schedule of the Finance Bill, 2020, pertains to the interpretation of the Customs Tariff Act, 1975. It specifies that the rules, section notes, chapter notes, and general explanatory notes applicable to the First Schedule of the Customs Tariff Act also apply to this schedule. It lists goods under headings 9018, 9019, 9020, 9021, and 9022 of the First Schedule, which are subject to a 5% duty rate.
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