CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT
Section 19: Columns that may or may not form part of Act
In the First, Third and Fifth Schedules to this Act, the following columns shall form part of this Act-
[First Schedule. Third Schedule. Fifth Schedule.]
(a) heading number;
(b)
H.S. Code;
(c) tariff description;
(d)
Customs Duty Rate;
Provided that the following statistical particulars may also be published in Schedules 1, 3 and 5 for the purpose of correlating the import and export list code numbers with the nomenclature heading-
(i) statistical description;
(ii) unit of quantity,
but shall not form part of this Act.
Cite this section
Section 19, CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT (1995).
https://repo.podus.ai/laws/customs-excise-tariff-etc-consolidation-act/section/19/