Amendment of First Schedule
138. In the Customs Tariff Act, the First Schedule shall,––
(i) be amended in the manner specified in the Third Schedule;
(ii) be also amended in the manner specified in the Fourth Schedule with effect from the 1st day of January, 2017.
Notes on Clauses:
Clause 138 seeks to amend the First Schedule to the Customs Tariff Act,––
(i) in the manner specified in the Third Schedule with a view to insert and amend certain entries and to enhance the rate of duty on certain items;
(ii) in the manner specified in the Fourth Schedule with a view to harmonise the same with Harmonised System of Nomenclature with effect from the 1st day of January, 2017
