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<h1>Customs tariff amendments widen product classifications and revise import duty rates across agricultural, chemical and metals categories.</h1> The Third Schedule to the Finance Bill, 2025 amends the First Schedule of the Customs Tariff Act by substituting and inserting numerous tariff items and Supplementary Notes, introducing product-specific definitions (including a GI recognised rice category and a defined meaning of makhana), aligning entries with national standards, and adjusting customs duty rates across multiple chapters. It creates finer-grained tariff lines for agricultural products, pesticides, chemicals, metals and manufactured goods, categorises substances by chemical content or preparation, and substitutes uniform duty percentages or 'Free' entries where specified.