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of <h1>Finance Act, 1970 amends Tariff Act: Revised duty rates for items including synthetic resins, plastic articles, and more.</h1> The Second Schedule of the Finance Act, 1970, amends the First Schedule to the Tariff Act. Changes include revised duty rates for various items: Item No. 22(3) sub-items (a) and (b) are adjusted to Rs. 45.00 and Rs. 30.00 per litre, respectively. Item No. 22(4) sub-item (a) is set at Rs. 60.00 per litre or 200% ad valorem, whichever is higher. Item No. 73(23) is adjusted to 100% ad valorem, and Item No. 87B sub-item (i) to 60% ad valorem. Item No. 82(4) is omitted, and Item No. 82(3) is substituted to cover synthetic resins and plastic articles, both at 100% ad valorem.
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