SCH-05 - THE FIFTH SCHEDULE - Finance Act, 2023

THE FIFTH SCHEDULE (See section 136) In the Second Schedule to the Customs Tariff Act, for serial numbers 8 and 9 and the entries relating thereto, the following serial numbers and entries shall be substituted, namely: Sl. No.Chapter/heading/ sub-heading/Tariff Item Description of goods Rate of duty (1) (2) (3) (4) 8. 1202 41 Groundnut in shell Rs. 1,125 per tonne 9. 1202 42 Groundnut kernel Rs. 1,500 per tonne .