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Section 104 - Amendment of First Schedule. - Finance Act, 2021Extract Amendment of First Schedule. 104. In the Customs Tariff Act, the First Schedule shall, (i) be amended in the manner specified in the Second Schedule; (ii) with effect from the 1st April, 2021, be also amended in the manner specified in the Third Schedule; and (iii) with effect from the 1st January, 2022, be also amended in the manner specified in the Fourth Schedule.
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