In this article we will now focus on the tariff amendments to Section XXI i.e. “Works of art, collectors’ pieces and antiques”. Section XXI consists of one tariff chapter, namely Tariff Chapter 97 – Works of art, collectors’ pieces and antiques. The first section deals with tariff subheadings to be deleted. No tariff subheading is affected. The second section deals with tariff subheadings to be created (new). No tariff subheading is affected. The third section deals with tariff subheadings whose scope will be modified. No tariff subheading is affected.
