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of <h1>Finance Act 1992 Updates Customs Duty Rates; Key Changes in Chapters 8, 9, 72, and 84 Noted.</h1> The Second Schedule of the Finance Act, 1992, amends the Customs Tariff Act by revising duty rates across various chapters and sub-headings. Primarily, the duty rate is adjusted to 65% for numerous sub-headings across multiple chapters, with specific exceptions where different rates apply. Notably, certain sub-headings in Chapters 8, 9, 72, and 84 have additional charges per kilogram or piece. Part II introduces new duty rates for iron ore and granite, setting them at 10% plus Rs. 50 per tonne and 15%, respectively. These amendments reflect a comprehensive update to the customs tariff structure.
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