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        Section 44 - Amendment of Act 51 of 1975

        Finance Act, 1983
        Chapter IV
        INDIRECT TAXES
        CUSTOMS

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        Amendment of Customs Tariff Act: schedule-based modifications institute statutory tariff changes under the amending Finance Act. Operative provision amends the Customs Tariff Act, 1975 by directing that the Act be altered in the manner specified in the Finance Act's Second Schedule, using that schedule as the mechanism for detailing tariff modifications and thereby changing statutory customs and indirect tax obligations.
                          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.

                                Amendment of Customs Tariff Act: schedule-based modifications institute statutory tariff changes under the amending Finance Act.

                                Operative provision amends the Customs Tariff Act, 1975 by directing that the Act be altered in the manner specified in the Finance Act's Second Schedule, using that schedule as the mechanism for detailing tariff modifications and thereby changing statutory customs and indirect tax obligations.


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