Customs Tariff
Amendment of First Schedule.
97. In the Customs Tariff Act, 1975 (51 of 1975.) (hereinafter referred to as the Customs Tariff Act), the First Schedule shall,––
(a) be amended in the manner specified in the Second Schedule;
(b) with effect from the 1st May, 2022, be also amended in the manner specified in the Third Schedule.
Notes on Clauses:
Clause 97 seeks to amend the First Schedule to the Customs Tariff Act ––
(a) in the manner specified in the Second Schedule so as to revise the rates in respect of certain tariff items with effect from the 2nd February, 2022;
(b) in the manner specified in the Third Schedule with a view to harmonise certain entries with Harmonised System of Nomenclature to create new tariff lines in respect of certain entries and to revise the rates in respect of certain tariff items, with effect from the 1st May, 2022.
