Tariff rate revision under customs law replaces the existing entry for heading 9804 in Chapter 98. Amendment to the Customs Tariff Act, in Chapter 98 of the First Schedule, replaces the existing entry of 10% in column (4) against all tariff items of heading 9804 with the substituted rate. The change is made through the Third Schedule to the Finance Act, 2026, and operates as a tariff revision for the specified heading within the customs classification framework.
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Provisions expressly mentioned in the judgment/order text.
Tariff rate revision under customs law replaces the existing entry for heading 9804 in Chapter 98.
Amendment to the Customs Tariff Act, in Chapter 98 of the First Schedule, replaces the existing entry of 10% in column (4) against all tariff items of heading 9804 with the substituted rate. The change is made through the Third Schedule to the Finance Act, 2026, and operates as a tariff revision for the specified heading within the customs classification framework.
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