Duty drawback alignment: specified tariff descriptions remain linked to the pre amendment First Schedule despite tariff changes. Inserts a proviso in Condition 1 of notification No.81/2006-CUSTOMS (N.T.) preserving that the tariff items and description of goods in columns 1 and 2 of the notification Table shall continue to remain aligned with the First Schedule to the Customs Tariff Act as it existed before the amendment effected under the Finance Act, 2006, notwithstanding the subsequent amendment to the First Schedule.
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Duty drawback alignment: specified tariff descriptions remain linked to the pre amendment First Schedule despite tariff changes.
Inserts a proviso in Condition 1 of notification No.81/2006-CUSTOMS (N.T.) preserving that the tariff items and description of goods in columns 1 and 2 of the notification Table shall continue to remain aligned with the First Schedule to the Customs Tariff Act as it existed before the amendment effected under the Finance Act, 2006, notwithstanding the subsequent amendment to the First Schedule.
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