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        F. Acts / Amendment Acts

        SCHEDULE 02 - THE SECOND SCHEDULE

        Finance Act, 2021
        Schedules Sch
        SCHEDULES

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        Customs tariff amendments substitute column (4) entries for specified tariff items, altering import duty rates across multiple chapters. The Second Schedule to the Finance Act, 2021 amends the First Schedule to the Customs Tariff Act by substituting the entries in column (4) for specified tariff items. Tariff item 2803 00 10 is assigned a substituted column (4) entry; multiple headings and subheadings across Chapters 39, 70, 71, 84, 85, 90 and 91 are likewise amended by substitution of their column (4) entries with the newly specified rates, with the Schedule listing the exact tariff items and subheadings affected.
                          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 substitute column (4) entries for specified tariff items, altering import duty rates across multiple chapters.

                                The Second Schedule to the Finance Act, 2021 amends the First Schedule to the Customs Tariff Act by substituting the entries in column (4) for specified tariff items. Tariff item 2803 00 10 is assigned a substituted column (4) entry; multiple headings and subheadings across Chapters 39, 70, 71, 84, 85, 90 and 91 are likewise amended by substitution of their column (4) entries with the newly specified rates, with the Schedule listing the exact tariff items and subheadings affected.


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