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        Bills

        SCHEDULE 03 - THE THIRD SCHEDULE

        Finance Bill, 2026
        Schedules SCH
        SCHEDULES

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        Customs tariff amendment sets a 10% column (4) rate for all goods under tariff heading 9804. The First Schedule to the Customs Tariff Act is amended so that, in Chapter 98, the entry in column (4) for every tariff item of heading 9804 is substituted with a uniform 10% rate, standardising the specified column rate for those goods.
                          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 sets a 10% column (4) rate for all goods under tariff heading 9804.

                                The First Schedule to the Customs Tariff Act is amended so that, in Chapter 98, the entry in column (4) for every tariff item of heading 9804 is substituted with a uniform 10% rate, standardising the specified column rate for those goods.


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