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2020 ] THE FINANCE ACT, 2020 B11

collection of duties of customs on such goods under the said Act or the rules or the
regulations made thereunder, as the case may be.

CHAPTER VI
MISCELLANEOUS

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PART III

AMENDMENT TO THE FINANCE ACT, 2001
146. Substitution of new Schedule for Seventh Schedule to Act 14 of
2001. — For the Seventh Schedule to the Finance Act, 2001, the Schedule specified
in the Fifth Schedule shall be substituted.

PART IV
AMENDMENT TO THE FINANCE ACT, 2002
147. Amendment of Eighth Schedule to Act 20 of 2002. — In the Finance
Act, 2002, in the Eighth Schedule, —
(a) against Item No. 1, for the entry in column (3), the entry “Rs. 18 per
litre” shall be substituted;
(b) against Item No. 2, for the entry in column (3), the entry “Rs. 12 per
litre” shall be substituted.

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PART VII
AMENDMENT TO THE FINANCE ACT, 2018
154. Amendment of Sixth Schedule to Act 13 of 2018. — In the Finance
Act, 2018, in the Sixth Schedule, against Item Nos. 1 and 2, for the entry in column
(3), the entry “Rs. 18 per litre” shall be substituted.

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THE SECOND SCHEDULE
[See section 117(a)]
In the Customs Tariff Act, in the First Schedule, -
(1) in Chapter 8, for the entry in column (4) occurring against tariff
item 0802 32 00, the entry “100%” shall be substituted;
(2) in Chapter 38, for the entry in column (4) occurring against tariff
item 3824 99 00, the entry “17.5%” shall be substituted;
(3) in Chapter 64, -

EXCISE LAW TIMES  15th April 2020  95