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        F. Acts / Amendment Acts

        SCHEDULE 02 - Second Schedule

        Finance Act, 1972
        Schedules Sch
        SCHEDULE

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        Tariff amendment standardises ad valorem duty and revises preferential rates for drugs and medicines containing spirit. Amendment to the First Schedule replaces the fifth and sixth column entries for Item No. 28(28)(b) with 60 per cent. ad valorem, and substitutes Item No. 2(5)(b) by Item 22(5)(b) prescribing duty for drugs and medicines containing spirit as a specified per liter amount or 60 per cent. ad valorem, whichever is higher, together with an additional per liter surcharge and corresponding preferential and protective rate entries.
                          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 amendment standardises ad valorem duty and revises preferential rates for drugs and medicines containing spirit.

                                Amendment to the First Schedule replaces the fifth and sixth column entries for Item No. 28(28)(b) with 60 per cent. ad valorem, and substitutes Item No. 2(5)(b) by Item 22(5)(b) prescribing duty for drugs and medicines containing spirit as a specified per liter amount or 60 per cent. ad valorem, whichever is higher, together with an additional per liter surcharge and corresponding preferential and protective rate entries.


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