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        F. Acts / Amendment Acts

        SCHEDULE 02 - Second Schedule

        Finance Act, 1963
        - Sch

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        Tariff amendments revise customs duty entries, replacing rates with specified per-unit and ad valorem charges and redefining patent medicines. The First Schedule to the Tariff Act is amended by substituting new entries for numerous items and sub-items, replacing fourth- and fifth-column rates with specified per-unit or per-tonne charges, compounded specific-plus-ad-valorem levies, or revised percentage ad valorem rates, and by redefining the scope of patent or proprietary medicines to exclude exclusively Ayurvedic, Unani, Sidha or Homoeopathic medicines and medicines containing certain narcotics.
                          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 amendments revise customs duty entries, replacing rates with specified per-unit and ad valorem charges and redefining patent medicines.

                                The First Schedule to the Tariff Act is amended by substituting new entries for numerous items and sub-items, replacing fourth- and fifth-column rates with specified per-unit or per-tonne charges, compounded specific-plus-ad-valorem levies, or revised percentage ad valorem rates, and by redefining the scope of patent or proprietary medicines to exclude exclusively Ayurvedic, Unani, Sidha or Homoeopathic medicines and medicines containing certain narcotics.


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