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        F. Acts / Amendment Acts

        SCHEDULE 05 - THE FIFTH SCHEDULE

        Finance Act, 2023
        Schedules Sch
        SCHEDULES

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        Customs tariff amendment revises duty rates for groundnut in shell and groundnut kernel under the Second Schedule. Amendment substitutes serial numbers 8 and 9 in the Second Schedule to the Customs Tariff Act, replacing their entries with two tariff items: groundnut in shell and groundnut kernel, each assigned a new rate of duty per tonne, thereby updating the tariff descriptions and duty levies for those groundnut products.
                          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.

                                Customs tariff amendment revises duty rates for groundnut in shell and groundnut kernel under the Second Schedule.

                                Amendment substitutes serial numbers 8 and 9 in the Second Schedule to the Customs Tariff Act, replacing their entries with two tariff items: groundnut in shell and groundnut kernel, each assigned a new rate of duty per tonne, thereby updating the tariff descriptions and duty levies for those groundnut products.


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