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          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.

          <h1>Customs tariff rates revised: widespread substitution of column entries with uniform ad valorem and mixed specific/ad valorem duties.</h1> 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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