Import duty increase on specified Chapter 85 goods revises tariff entries and applies under statutory amendment authority. Exercising powers under sub section (1) of section 8A of the Customs Tariff Act, the Central Government amends the First Schedule by substituting the duty entry for tariff items 8517 61 00 and 8517 69 90 in Chapter 85 with a new duty rate, effective from the day after notification, thereby revising the customs tariff applicable to those goods.
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Provisions expressly mentioned in the judgment/order text.
Import duty increase on specified Chapter 85 goods revises tariff entries and applies under statutory amendment authority.
Exercising powers under sub section (1) of section 8A of the Customs Tariff Act, the Central Government amends the First Schedule by substituting the duty entry for tariff items 8517 61 00 and 8517 69 90 in Chapter 85 with a new duty rate, effective from the day after notification, thereby revising the customs tariff applicable to those goods.
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