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of <h1>Finance Act 1971: Ad Valorem Duty Rates Revised for Various Items Under Tariff Act, Including 100% for Select Goods.</h1> The Second Schedule of the Finance (No. 2) Act, 1971, amends the First Schedule to the Tariff Act by altering the ad valorem duty rates for various items. Specific items, such as 1(1), 39(2), and several under 75, now have a 100% ad valorem rate. Item 5(2) is revised to 100% and 90% ad valorem for different columns. Item 9(3) changes to Rs. 60 per kilogram and Rs. 60 per kilogram less 7.5% ad valorem. Items 75(2), 75(3), and 75(13) are adjusted to 100% and 92.5% ad valorem, while Item 87C is set at 30% ad valorem.
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