Tariff classification revisions update customs notifications by substituting HS codes and inserting entries effective from next year Notification No. 135/2001 amends multiple prior customs exemption notifications by substituting and clarifying tariff classifications and commodity descriptions in the First Schedule to the Customs Tariff Act, 1975. The changes replace specified HS sub-headings and phrasing, insert new serial entries and associated classifications, and omit or correct listed tariff numbers as set out in the annexed Table. The amendments operate prospectively, subject to the proviso that they do not affect acts or omissions completed before the amendments come into force.