Basic customs duty increase on iron and steel products alters tariff classifications and duty rates under customs notification. Amendment revises the exemption table of Notification No. 12/2012-Customs by substituting serial numbers and inserting new serials identifying specific Chapter 72 tariff headings and exclusions, and prescribing distinct basic customs duty rates for those headings and for seconds and defectives, thereby increasing and reclassifying duty incidence on targeted iron and steel products.