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        F. Acts / Amendment Acts

        SCHEDULE 02 - THE SECOND SCHEDULE

        Finance Act, 2023
        Schedules Sch
        SCHEDULES

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        Tariff rate revisions replace specified customs duty entries with new percentage and mixed rate expressions across select headings. Amendments substitute revised duty entries in column (4) of the First Schedule to the Customs Tariff Act for specified tariff items and headings in Chapters 29, 40, 71, 84, 87 and 95, replacing prior entries with percentage rates or mixed percentage/per unit expressions, including floors or ceilings determined by whichever is higher or lower.
                          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.

                                Tariff rate revisions replace specified customs duty entries with new percentage and mixed rate expressions across select headings.

                                Amendments substitute revised duty entries in column (4) of the First Schedule to the Customs Tariff Act for specified tariff items and headings in Chapters 29, 40, 71, 84, 87 and 95, replacing prior entries with percentage rates or mixed percentage/per unit expressions, including floors or ceilings determined by whichever is higher or lower.


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