Customs tariff alignment updates HS codes in exemption notifications, revising concessional duty entries and inserting amended tariff lines effective May. Amendments revise numerous customs exemption notifications by substituting, omitting and inserting HS code entries and related table lines to align tariff classification with the Finance Act, 2023, thereby changing concessional and nil duty applicability for specified imported goods; the notification takes effect on 1 May 2023.