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    <description>The Third Schedule to the Finance Bill, 2025 amends the First Schedule of the Customs Tariff Act by substituting and inserting numerous tariff items and Supplementary Notes, introducing product-specific definitions (including a GI recognised rice category and a defined meaning of makhana), aligning entries with national standards, and adjusting customs duty rates across multiple chapters. It creates finer-grained tariff lines for agricultural products, pesticides, chemicals, metals and manufactured goods, categorises substances by chemical content or preparation, and substitutes uniform duty percentages or &#039;Free&#039; entries where specified.</description>
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