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        Bills

        SCHEDULE 02 - THE SECOND SCHEDULE

        Finance Bill, 2026
        Schedules SCH
        SCHEDULES

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        Customs tariff changes: certain Chapter 66 items now 20% or Rs.60 per piece, others 10% or Rs.25/kg. Substitutes in the First Schedule to the Customs Tariff Act for specified Chapter 66 items: items 6601 91 00 and 6601 99 00 now carry '20% or Rs. 60 per piece, whichever is higher'; items 6603 20 00, 6603 90 10 and 6603 90 90 now carry '10% or Rs. 25 per kg., whichever is higher.'
                          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 changes: certain Chapter 66 items now 20% or Rs.60 per piece, others 10% or Rs.25/kg.

                                Substitutes in the First Schedule to the Customs Tariff Act for specified Chapter 66 items: items 6601 91 00 and 6601 99 00 now carry "20% or Rs. 60 per piece, whichever is higher"; items 6603 20 00, 6603 90 10 and 6603 90 90 now carry "10% or Rs. 25 per kg., whichever is higher."


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