Section 104 of Finance Act 2018 : Amendment of Second Schedule Customs Tariff Act

By | April 1, 2018
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(Last Updated On: April 19, 2018)

Section 104 of Finance Act 2018

[Section 104 of Finance Act 2018 deals with Amendment of Second Schedule and is covered in CHAPTER IV INDIRECT TAXES]

Amendment of Second Schedule

104 . In the Customs Tariff Act,—

(a)in the Second Schedule, after Note 3, the following Note shall be inserted, namely:—
“4. In respect of all other goods which are not covered under column (2) of this Schedule, the rate of duty shall be ‘Nil‘.”;
(b)the Second Schedule shall be amended in the manner specified in the Fourth Schedule.

Finance Act 2018 : Assented by President : Download Print Notification


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