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of <h1>Finance Act 1977 Updates Customs Tariff: New Ad Valorem Rates and Duty Changes for Specific Headings and Baggage Articles.</h1> The Second Schedule of the Finance (No. 2) Act, 1977, amends the Customs Tariff Act by revising duty rates for various headings and sub-headings. Key changes include substituting existing entries with new ad valorem rates, such as 40%, 60%, 100%, and 140%, and additional charges like '100% plus Rs. 30 per kilogram.' Specific headings affected include 37.01/08, 51.01/03, 53.01/05, 56.01/04, 56.05/06, 60.09, and others. Amendments also redefine the scope of dutiable articles imported as baggage. Part II introduces new headings for electro-magnets and parts or accessories for certain electronic devices, specifying rates and conditions.
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