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        F. Acts / Amendment Acts

        Section 135 - Amendment of First Schedule.

        Finance Act, 2023
        Customs Tariff

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        Amendment of First Schedule updates Customs Tariff entries via specified schedules, with staged effective commencement by notification. The Finance Act amends the First Schedule to the Customs Tariff Act by directing specified revisions in the Second and Third Schedules and additional amendments via the Fourth and Seventh Schedules, with the latter two made effective on their respective commencement dates and implementation provided by commencement notification.
                        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.

                            Amendment of First Schedule updates Customs Tariff entries via specified schedules, with staged effective commencement by notification.

                            The Finance Act amends the First Schedule to the Customs Tariff Act by directing specified revisions in the Second and Third Schedules and additional amendments via the Fourth and Seventh Schedules, with the latter two made effective on their respective commencement dates and implementation provided by commencement notification.


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