Section 104 in THE FINANCE ACT, 2021

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Section 104 in THE FINANCE ACT, 2021

104. Amendment of First Schedule.

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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