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        Bills

        SCHEDULE 02 - THE SECOND SCHEDULE

        Finance Bill, 2025
        Schedules SCH
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        Tariff amendment: increased customs duty for specified goods to a minimum percentage or a higher per unit floor. Amendment to the First Schedule replaces column (4) entries: for specified Chapter 60 tariff items the entry is substituted with a dual-rate structure of a 20% ad valorem rate and a higher per kg specific floor; and for Chapter 85 tariff item 8528 59 00 the entry is substituted with a 20% ad valorem rate.
                          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 amendment: increased customs duty for specified goods to a minimum percentage or a higher per unit floor.

                                Amendment to the First Schedule replaces column (4) entries: for specified Chapter 60 tariff items the entry is substituted with a dual-rate structure of a 20% ad valorem rate and a higher per kg specific floor; and for Chapter 85 tariff item 8528 59 00 the entry is substituted with a 20% ad valorem rate.


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