Customs Tariff
Clause 137 of the Bill seeks to omit section 8C of the Customs Tariff Act as the provision which was inserted for a period of ten years has lapsed.
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