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        F. Acts / Amendment Acts

        SCHEDULE 02 - SECOND SCHEDULE

        Finance Act, 2007
        Schedule

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        Customs tariff rates revised: widespread substitution of column entries with uniform ad valorem and mixed specific/ad valorem duties. The Finance Act, 2007 substitutes entries in column (4) (and in some cases column (5)) of the First Schedule to the Customs Tariff Act across numerous chapters and tariff items: many chapter-wide column (4) entries are replaced by a uniform ad valorem rate; certain headings and listed tariff items receive alternate ad valorem substitutions or mixed entries expressed as an ad valorem rate or a specified specific duty, whichever is higher; listed exceptions to chapter-wide substitutions are set out item-by-item.
                          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 rates revised: widespread substitution of column entries with uniform ad valorem and mixed specific/ad valorem duties.

                                The Finance Act, 2007 substitutes entries in column (4) (and in some cases column (5)) of the First Schedule to the Customs Tariff Act across numerous chapters and tariff items: many chapter-wide column (4) entries are replaced by a uniform ad valorem rate; certain headings and listed tariff items receive alternate ad valorem substitutions or mixed entries expressed as an ad valorem rate or a specified specific duty, whichever is higher; listed exceptions to chapter-wide substitutions are set out item-by-item.


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