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          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.

          <h1>Amendment of Customs Tariff: new tariff lines and rate revisions with provisional immediate effect for part provisions.</h1> Amendment of the Customs Tariff Act by altering the First Schedule: the Third Schedule revises rates for specified tariff items; the Fourth Schedule creates and modifies tariff lines and revises rates with a scheduled future effective date; and a declaration under the Provisional Collection of Taxes Act, 2023 grants immediate provisional effect to the sub-clause implementing the Third Schedule.

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