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of <h1>Finance Act 1978 Amends Customs Tariff Act 1975: New Tariff Rates and Schedule Clarifications Introduced for Indirect Taxes.</h1> The Finance Act of 1978 amends the Customs Tariff Act of 1975 by introducing changes to the First Schedule. An explanation is added to sub-heading No. (2) of Heading No. 37.01/08, clarifying that for films designed with separate vertical sections, the total length is considered the sum of all sections. Additionally, in Heading No. 51.01/03, the previous entry is replaced with a new tariff rate of '200% plus Rs. 30 per kilogram.' These amendments pertain to the regulation of indirect taxes.
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