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        F. Acts / Amendment Acts

        Section 136 - Amendment of Second Schedule.

        Finance Act, 2023
        Customs Tariff

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        Amendment of Second Schedule changes customs tariff classification and tariff entries under the Finance Act. The Finance Act, 2023 amends the Second Schedule to the Customs Tariff Act, with effect from 1st May, 2023, directing that the Second Schedule be modified in the manner specified in the Fifth Schedule and thereby altering the statutory tariff schedule entries and classifications.
                          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 Second Schedule changes customs tariff classification and tariff entries under the Finance Act.

                                The Finance Act, 2023 amends the Second Schedule to the Customs Tariff Act, with effect from 1st May, 2023, directing that the Second Schedule be modified in the manner specified in the Fifth Schedule and thereby altering the statutory tariff schedule entries and classifications.


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