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of <h1>Section 98 amends First Schedule of Customs Tariff Act to incorporate Second Schedule, making Third Schedule effective 1 May 2022</h1> Section 98 amends the First Schedule of the Customs Tariff Act, 1975 by specifying two sets of modifications: those set out in the Second Schedule, and additional amendments specified in the Third Schedule that take effect from 1 May 2022. The provision thus updates tariff classifications or rates by incorporating the changes prescribed in those Schedules into the First Schedule of the Customs Tariff Act, 1975, with the Third Schedule's changes given retrospective operational effect from the stated date.
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