Tariff schedule amendments revise product classifications and replace descriptive entries, altering duty descriptions and unit charge expressions. Amendments to the First Schedule of the Customs Tariff Act under the Finance Act, 1989 substitute, insert or omit wording in multiple chapters to revise product descriptions, technical terminology and tariff column entries, including specified changes to heading and subheading descriptions, note clauses, and duty formulations, thereby altering classification language and stated rates or unit charges across the Schedule.
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.
Tariff schedule amendments revise product classifications and replace descriptive entries, altering duty descriptions and unit charge expressions.
Amendments to the First Schedule of the Customs Tariff Act under the Finance Act, 1989 substitute, insert or omit wording in multiple chapters to revise product descriptions, technical terminology and tariff column entries, including specified changes to heading and subheading descriptions, note clauses, and duty formulations, thereby altering classification language and stated rates or unit charges across the Schedule.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.