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of <h1>Finance Bill 2023: Clause 126 Proposes Amendments to Customs Tariff Act, 1975, Affecting Tariff Rates and Entries</h1> Clause 126 of the Finance Bill, 2023 proposes amendments to the First Schedule of the Customs Tariff Act, 1975. The amendments involve changes specified in three schedules: the Second Schedule, effective from February 2, 2023, revises rates for certain tariff items; the Third Schedule, effective upon presidential assent to the Finance Bill, also revises rates for certain items; and the Fourth Schedule, effective from May 1, 2023, updates entries for specific tariff items. These changes aim to adjust customs tariff rates and entries as outlined in the respective schedules.
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