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of <h1>Finance Act 1993: Customs Tariff Rates Revised, Most Set at 85%, Notable Exceptions in Chapters 22 and 74-81.</h1> The Second Schedule of the Finance Act, 1993, amends the Customs Tariff Act by revising the tariff rates for various chapters and sub-headings. Generally, the entries in column (4) are replaced with '85%' across most chapters, with specific exceptions where different percentages or conditions apply. For example, Chapter 22 includes various rates such as '145%' and 'Rs. 100 per litre or 315%, whichever is higher' for certain sub-headings. Some chapters, like 74 to 81, have lower rates such as '70%.' These amendments adjust the customs duties applicable to a wide range of goods.
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