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    <title>THE FIFTH SCHEDULE</title>
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    <description>The Fifth Schedule to the Finance Act, 2026 amends the First Schedule to the Customs Tariff Act by substituting revised rates of customs duty across multiple tariff items and headings. The changes affect goods in several chapters, including fish and other animal products, edible and vegetable products, mineral and chemical products, plastic and paper goods, textiles, metals, machinery, and specified industrial inputs, with some entries revised to Free, some to concessional percentage rates, and others to specific per-unit duties.</description>
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