Customs tariff revisions implemented: substitution of duty entries across the tariff schedule altering column entries. Amendments to the First Schedule to the Customs Tariff Act substitute specified entries in column (4) and, where indicated, column (5) across multiple chapters and enumerated sub heading numbers. The schedule prescribes chapter level substitutions for entire chapters or for all sub headings except listed exceptions, and targeted replacements for particular sub headings, including separate substitutions for column (4) and column (5) where applicable, and omits a specified heading and its entries.
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.
Customs tariff revisions implemented: substitution of duty entries across the tariff schedule altering column entries.
Amendments to the First Schedule to the Customs Tariff Act substitute specified entries in column (4) and, where indicated, column (5) across multiple chapters and enumerated sub heading numbers. The schedule prescribes chapter level substitutions for entire chapters or for all sub headings except listed exceptions, and targeted replacements for particular sub headings, including separate substitutions for column (4) and column (5) where applicable, and omits a specified heading and its entries.
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