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of <h1>Finance Act 1987: Customs Tariff Adjustments in Chapters 27-39 & 72; New Machinery Parts Notes in Chapter 98.</h1> The Second Schedule of the Finance Act, 1987, amends the Customs Tariff Act by revising tariff rates on various goods. Key changes include adjustments in duty percentages and specific charges per unit for numerous sub-headings across multiple chapters. For instance, Chapter 27 now imposes a duty of '50% plus Rs. 1,000 per tonne,' while Chapter 28 sees a rate of '80% plus Rs. 25 per Kg.' Similar adjustments are made across Chapters 29 to 39 and 72, affecting items like chemicals, metals, and machinery parts. Additionally, new notes and classifications are introduced in Chapter 98 regarding machinery parts.
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