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        F. Acts / Amendment Acts

        Section 103 - Amendment of First Schedule.

        Finance Act, 2025
        Customs Tariff

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        Customs Tariff amendment modifies the First Schedule to revise tariff entries and stages further modifications. The Customs Tariff Act, 1975 First Schedule is to be amended as specified in a subsequent schedule, with further amendments to be effected from 1st May, 2025 as set out in an additional schedule, establishing a staged mechanism for modifying tariff entries through consequential schedules.
                          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 amendment modifies the First Schedule to revise tariff entries and stages further modifications.

                                The Customs Tariff Act, 1975 First Schedule is to be amended as specified in a subsequent schedule, with further amendments to be effected from 1st May, 2025 as set out in an additional schedule, establishing a staged mechanism for modifying tariff entries through consequential schedules.


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