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          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.

          <h1>Customs tariff amendments impose composite duties and revise tariff rates effective April and May 2026.</h1> Clause 136 mandates staged amendments to the First Schedule of the Customs Tariff Act via the Second through Fifth Schedules. The Second Schedule imposes a composite duty on specified goods; the Third and Fifth Schedules revise tariff rates with effect from 1 April 2026 and 1 May 2026 respectively; and the Fourth Schedule creates new tariff entries effective 1 May 2026.

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