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