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        F. Acts / Amendment Acts

        SCHEDULE 02 - THE SECOND SCHEDULE

        Finance Act, 2026
        Schedules SCH
        SCHEDULES

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        Customs tariff amendment revises duty entries for specified chapter 66 goods with ad valorem and specific rate combinations. Amends the Customs Tariff Act, 1975 by revising the First Schedule, Chapter 66, to replace the duty entries for specified tariff items. Tariff items 6601 91 00 and 6601 99 00 are substituted with 20% or Rs. 60 per piece, whichever is higher. Tariff items 6603 20 00, 6603 90 10 and 6603 90 90 are substituted with 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 amendment revises duty entries for specified chapter 66 goods with ad valorem and specific rate combinations.

                              Amends the Customs Tariff Act, 1975 by revising the First Schedule, Chapter 66, to replace the duty entries for specified tariff items. Tariff items 6601 91 00 and 6601 99 00 are substituted with 20% or Rs. 60 per piece, whichever is higher. Tariff items 6603 20 00, 6603 90 10 and 6603 90 90 are substituted with 10% or Rs. 25 per kg., whichever is higher.


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