Customs Tariff Amendments substitute higher ad valorem and combined specific duties for numerous import headings. The Finance Act, 1988 Second Schedule substitutes revised duty entries in the First Schedule to the Customs Tariff Act, replacing existing column entries with higher ad valorem rates and combined ad valorem-plus-specific duties for numerous sub-headings across multiple chapters; it also amends Chapter 89 by adding a defined NOTE on Light Displacement Tonnage for levy purposes and narrows a Chapter 99 heading description to 'Commercial Catalogues in Book Form.'
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Provisions expressly mentioned in the judgment/order text.
Customs Tariff Amendments substitute higher ad valorem and combined specific duties for numerous import headings.
The Finance Act, 1988 Second Schedule substitutes revised duty entries in the First Schedule to the Customs Tariff Act, replacing existing column entries with higher ad valorem rates and combined ad valorem-plus-specific duties for numerous sub-headings across multiple chapters; it also amends Chapter 89 by adding a defined NOTE on Light Displacement Tonnage for levy purposes and narrows a Chapter 99 heading description to "Commercial Catalogues in Book Form."
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