Harmonisation of Schedule-II (Export Policy), with Finance Act amendments: The changes involve modifications to various ITC (HS) codes., i.e. certain codes have been introduced, deleted, amended, split, or merged, as detailed in Annexure-I of the notification. Also, Annexure-II prescibe revisions to the Section Notes, Chapter-wise Main Notes, Sub-Heading Notes, and Supplementary Notes, bringing them in line with the provisions of the Finance Act, 2025.