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        F. Acts / Amendment Acts

        SCHEDULE 03 - THE THIRD SCHEDULE

        Finance Act, 2021
        Schedules Sch
        SCHEDULES

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        Customs tariff amendment consolidates petroleum oils under new heading, imposing a specified standard import duty. The First Schedule to the Customs Tariff Act substitutes existing Chapter 27 heading 2709 entries with consolidated heading 2709 00, creating subitems 2709 00 10 for petroleum crude and 2709 00 90 for other petroleum oils; the unit of assessment is kilograms and the schedule specifies the applicable standard rate of duty while the preferential column remains blank.
                          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 amendment consolidates petroleum oils under new heading, imposing a specified standard import duty.

                                The First Schedule to the Customs Tariff Act substitutes existing Chapter 27 heading 2709 entries with consolidated heading 2709 00, creating subitems 2709 00 10 for petroleum crude and 2709 00 90 for other petroleum oils; the unit of assessment is kilograms and the schedule specifies the applicable standard rate of duty while the preferential column remains blank.


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