Customs duty on wheat adjusted; new tariff entry adds wheat under specified tariff codes with future duty applicability. The notification inserts a new proviso clause and adds Schedule entry 18A, covering tariff items 10011090 and 10019020 described as Wheat, subject to a customs duty of 5%, applicable on or after 1 January 2007; the amendment supplements Notification No.21/2002-Customs under section 25(1) of the Customs Act, 1962.