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    <title>Second Schedule</title>
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    <description>The Second Schedule to the Finance Act, 1993 amends the First Schedule to the Customs Tariff Act by substituting new entries in column (4) and, where applicable, column (5) for sub-heading numbers across chapters. The amendment primarily replaces existing entries with specified ad valorem percentages (predominantly 85%) and, in listed exceptions, with alternative ad valorem percentages, specific rates, or combined specific-or-ad-valorem formulas.</description>
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    <pubDate>Wed, 29 Jan 2025 16:19:16 +0530</pubDate>
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      <description>The Second Schedule to the Finance Act, 1993 amends the First Schedule to the Customs Tariff Act by substituting new entries in column (4) and, where applicable, column (5) for sub-heading numbers across chapters. The amendment primarily replaces existing entries with specified ad valorem percentages (predominantly 85%) and, in listed exceptions, with alternative ad valorem percentages, specific rates, or combined specific-or-ad-valorem formulas.</description>
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