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        HS - 2002 changes effective from 1.1.2002 - implementation thereof. - Reg

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        Harmonized System amendments require amendment of national customs tariff and dissemination of implementing guidance to customs officers. Harmonized System amendments adopted in 1999 are incorporated in the Third Schedule to the Finance Act, 2001 and will amend the First Schedule to the Customs Tariff Act, 1975 as notified by the Central Government; the revisions (affecting numerous headings, subheadings and chapter notes and introducing new environmental and social concern subheadings) are to take effect from the date to be notified, and a WCO booklet with side by side texts, correlation tables and annexures is provided to assist Customs officers in implementation.
                        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.

                              Harmonized System amendments require amendment of national customs tariff and dissemination of implementing guidance to customs officers.

                              Harmonized System amendments adopted in 1999 are incorporated in the Third Schedule to the Finance Act, 2001 and will amend the First Schedule to the Customs Tariff Act, 1975 as notified by the Central Government; the revisions (affecting numerous headings, subheadings and chapter notes and introducing new environmental and social concern subheadings) are to take effect from the date to be notified, and a WCO booklet with side by side texts, correlation tables and annexures is provided to assist Customs officers in implementation.





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                              ActsIncome Tax
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