HS code alignment updates ensure multiple Customs exemption notifications are amended to match Finance Act classifications. Directive amends specified Customs miscellaneous exemption notifications to align HS codes and related schedule entries with the Finance Act, 2024 effective 1 October 2024. The amendments instruct substitution of HS entries, insertion of new serial numbers with corresponding product descriptions and tariff entries, and omission of certain serials across multiple principal notifications and annexures. The instrument also updates descriptive terminology and consolidates or splits tariff-line classifications where required, preserving associated tariff cells when present.