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of <h1>Finance Bill 2021: Clause 95 amends Customs Tariff Act 1975, revising tariffs and aligning with international standards.</h1> Clause 95 of the Finance Bill, 2021 proposes amendments to the First Schedule of the Customs Tariff Act, 1975. These amendments include revising tariff rates for specific items as outlined in the Second Schedule, effective February 2, 2021. Additionally, certain tariff entries will be modified to align with the Fourth Schedule of the Central Excise Act, effective April 1, 2021. Furthermore, the amendments aim to harmonize entries with the Harmonised System of Nomenclature and introduce new tariff lines, effective January 1, 2022, as specified in the Fourth Schedule.
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