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of <h1>Amendment to Customs Notification Adds 25% Duty on Golf Cars under Tariff Heading 87.03, Effective December 31, 2002.</h1> The Central Government has amended Notification No. 21/2002-Customs, dated March 1, 2002, under the Customs Act, 1962. This amendment, effective December 31, 2002, adds a new entry, S. No. 344A, to the notification's table. This entry pertains to golf cars classified under tariff heading 87.03, specifying a basic customs duty rate of 25% and an additional duty rate of 16%. This change is deemed necessary in the public interest. The amendment was issued by the Under Secretary to the Government of India.
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