law: Chapter III
  Indirect Tax
  Customs Tariff
  4. In the Customs Tariff Act, 1975, in the First Schedule,-
  (a) in Chapter 25, for the entry "10%" in column (4) occurring against tariff items 2515 11 00, 2515 12 10, 2515 12 20, 2515 12 90, 2516 11 00 and 2516 12 00, the entry "40%" shall respectively be substituted;
  (b) in Chapter 68, for the entry "10%" in column (4) occurring against tariff items 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 23 10, 6802 23 90, 6802 29 00, 6802 91 00, 6802 92 00 and 6802 93 00, the entry "40%" shall respectively be substituted.