Section 161 - Amendment of Seventh Schedule. - Finance Act, 2021

PART X AMENDMENT TO THE FINANCE ACT, 2001 Amendment of Seventh Schedule. 161. In the Seventh Schedule to the Finance Act, 2001 (14 of 2001.), (a) for the brackets, words and figures (See section 138) , the brackets, words and figures (See section 136) shall be substituted; (b) after tariff item 2403 99 90 and the entries relating thereto, the following tariff items and entries shall be inserted with effect from the 1st day of January, 2022, namely: 2404 11 00 -- containing tobacco or reconstituted tobacco Kg. 25% 2404 19 00 -- Other Kg. 25%. .