{"act":{"id":"finance-act-2013","short_title":"The Finance Act, 2013","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2013-2014.","act_number":null,"act_year":2013,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":142,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2013/"},"unit":"section","section":{"number":"Fourth Schedule","heading":"Fourth Schedule","text":"THE FOURTH SCHEDULE The Fourth Schedule [See section 87(b)] In the Second Schedule to the Customs Tariff Act,— (1) after Sl. No. 9 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:— (1) | (2) | (3) | (4) \"9A. | 1701 | Raw sugar, white or refined sugar | 20%\"; (2) after SI. No. 23 and the entries relating thereto, the following SI. No. and entries shall be inserted, namely:— (1) | (2) | (3) | (4) \"23 A. | 2606 0010 | Bauxite (natural), not calcined | 30% 23B. | 26060020 | Bauxite (natural), calcined | 30%\"; (3) after Sl. No. 24 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:— (1) | (2) | (3) | (4) \"24A. | 26140010 | Ilmenite, unprocessed | 30% 24B. | 26140020 | Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) | 30%\". © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>THE FOURTH SCHEDULE</b></p><p>The Fourth Schedule [<i>See</i> section 87(<i>b</i>)]</p><p>In the Second Schedule to the Customs Tariff Act,—</p><p><span class=\"num\">(1)</span> after Sl. No. 9 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(1)</td><td>(2)</td><td>(3)</td><td>(4)</td></tr><tr><td>\"9A.</td><td>1701</td><td>Raw sugar, white or refined sugar</td><td>20%\";</td></tr></table></div><p><span class=\"num\">(2)</span> after SI. No. 23 and the entries relating thereto, the following SI. No. and entries shall be inserted, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(1)</td><td>(2)</td><td>(3)</td><td>(4)</td></tr><tr><td>\"23 A.</td><td>2606 0010</td><td>Bauxite (natural), not calcined</td><td>30%</td></tr><tr><td>23B.</td><td>26060020</td><td>Bauxite (natural), calcined</td><td>30%\";</td></tr></table></div><p>(<i>3</i>) after Sl. No. 24 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(1)</td><td>(2)</td><td>(3)</td><td>(4)</td></tr><tr><td>\"24A.</td><td>26140010</td><td>Ilmenite, unprocessed</td><td>30%</td></tr><tr><td>24B.</td><td>26140020</td><td>Ilmenite, upgraded (beneficiated ilmenite including ilmenite ground)</td><td>30%\".</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":159,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/Fourth%20Schedule/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}