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of <h1>Finance Bill 2021: Customs Tariff Act Updates Classifications and Duty Rates for Edible Insects, Technology, and Textiles</h1> The Fourth Schedule of the Finance Bill, 2021, amends various tariff items and descriptions in the Customs Tariff Act. It introduces new classifications and adjusts duty rates across multiple chapters, including Chapters 2 to 97. Key changes include the addition of edible insects to Chapter 2, reclassification of fish and crustacean products in Chapter 3, and the introduction of microbial fats in Chapter 15. The schedule also revises classifications for textiles, machinery, and electronic goods, including smartphones and LED light sources. Additionally, it updates descriptions for unmanned aircraft and amusement park rides, adjusting duty rates and clarifying definitions for various goods.
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