Commencement appointment for section 88(b) to enable First Schedule tariff amendments, effective January first. The Central Government appoints the first day of January, 2020 as the date on which clause (b) of section 88 of the Finance (No. 2) Act, 2019 shall come into force, thereby enabling the changes to the First Schedule of the Customs Tariff Act, 1975; the appointment is effected by a Department of Revenue/CBIC notification.