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of <h1>Union Budget 2024-25: Customs Tariff Act Changes Raise Tariffs on PVC Films, Garden Umbrellas, and Lab Chemicals.</h1> The Union Budget 2024-25 introduces amendments to the Customs Tariff Act, 1975, effective from July 24, 2024, and October 1, 2024. The tariff rate for polyvinyl chloride (PVC) flex films increases from 10% to 25%. Garden umbrellas will be taxed at 20% or Rs. 60 per piece, whichever is higher. Laboratory chemicals face a significant increase from 10% to 150%. While the tariff rate for certain roasted and preserved nuts rises from 30% to 150%, the effective duty rate remains unchanged. Additionally, modifications to tariff entries are scheduled for October 1, 2024.
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