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        F. Acts / Amendment Acts

        SCHEDULE 02 - THE SECOND SCHEDULE [See section 117 (a)]

        Finance Act, 2020
        Schedules Sch
        SCHEDULES

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        Tariff rate revisions substitute specified customs duty entries across multiple chapters, altering duty designations for listed tariff items. Amendment to the Customs Tariff Act substitutes revised entries in column (4) of the First Schedule for specified tariff headings, subheadings and enumerated tariff items across multiple Chapters, replacing the existing column (4) entry for each listed item or heading with the entry prescribed in the schedule, thereby altering the tariff designation applicable to those imported goods.
                          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.

                                Tariff rate revisions substitute specified customs duty entries across multiple chapters, altering duty designations for listed tariff items.

                                Amendment to the Customs Tariff Act substitutes revised entries in column (4) of the First Schedule for specified tariff headings, subheadings and enumerated tariff items across multiple Chapters, replacing the existing column (4) entry for each listed item or heading with the entry prescribed in the schedule, thereby altering the tariff designation applicable to those imported goods.


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