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    <title>THE FIFTH SCHEDULE</title>
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    <description>Substitution of column (4) entries in the First Schedule to the Customs Tariff Act replaces existing entries for listed tariff items and headings with specified ad valorem rates, specific duties and &quot;Free&quot; designations (e.g. Rs.35/kg, Rs.100/kg, Re 1 per tonne; rates including 2.5%, 5%, 7.5%, 10%, 15%, 30%, 50%, 100%), thereby revising import duty treatment for those items.</description>
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