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        Section 45 - Amendment of Act 51 of 1975

        Finance (No. 2) Act, 1980
        Chapter IV
        INDIRECT TAXES

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        Customs tariff amendment updates the Customs Tariff Act to implement schedule-based changes affecting indirect tax provisions. The Finance (No. 2) Act, 1980 amends the Customs Tariff Act, 1974 by implementing the modifications specified in Parts I and II of the Second Schedule, thereby altering the tariff-related indirect tax provisions through schedule-based changes.
                          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.

                              Customs tariff amendment updates the Customs Tariff Act to implement schedule-based changes affecting indirect tax provisions.

                              The Finance (No. 2) Act, 1980 amends the Customs Tariff Act, 1974 by implementing the modifications specified in Parts I and II of the Second Schedule, thereby altering the tariff-related indirect tax provisions through schedule-based changes.


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