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    <description>The Third Schedule to the Finance Act, 2001 amends the First Schedule to the Customs Tariff Act by substituting, inserting and omitting words, clauses, headings, sub-headings, notes and entries across numerous Chapters. It adds and redefines sub heading notes and explanatory notes to set classification criteria and measurement conventions, restructures headings and sub-headings for many product groups, and updates Part II with revised descriptive tariff lines and duty rates, thereby refining classification, precedence and tariff treatment throughout the nomenclature.</description>
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