{"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":"Sixth Schedule","heading":"Sixth Schedule","text":"THE SIXTH SCHEDULE (See section 102) In the First Schedule to the Central Excise Tariff Act,— (1) | in Chapter3,— (a) | in tariff item 0302 24 00, for the entry in column (2), the entry \"Turbots (Psetta maxima)\" shall be substituted; (b) | in tariff item 0303 34 00, for the entry in column (2), the entry \"Turbots (Psetta maxima)\" shall be substituted; (2) | in Chapter 15, tariff item 1517 90 20 and the entries relating thereto shall be omitted; (3) | in Chapter 24 — (a) | in tariff items 2402 10 10 and 2402 10 20, for the entry in column (4) occurring against each of them, the entry \"12% or Rs. 1781 per thousand, whichever is higher\" shall be substituted;. (b) | in tariff item 2402 20 20, for the entry in column (4), the entry \"Rs. 1772 per thousand\" shall be substituted; (c) | in tariff item 2402 20 40, for the entry in column (4), the entry \"Rs. 1249 per thousand\" shall be substituted; (d) | in tariff item 2402 20 50, for the entry in column (4), the entry \"Rs. 1772 per thousand\" shall be substituted; (e) | in tariff item 2402 20 60, for the entry in column (4), the entry \"Rs. 2390 per thousand\" shall be substituted; (f) | in tariff item 2402 20 90, for the entry in column (4), the entry \"Rs. 2875 per thousand\" shall be substituted; (g) | in tariff item 2402 90 10, for the entry in column (4), the entry \"Rs. 1511 per thousand\" shall be substituted; (h) | in tariff items 2402 90 20 and 2402 90 90, for the entry in column (4) occurring against each of them, the entry \"12% or Rs. 1738 per thousand, whichever is higher\" shall be substituted; (4) | in Chapter 87, in tariff items 8703 23 10, 8703 23 91, 8703 23 92, 8703 23 99, 8703 24 10, 8703 24 91, 8703 24 92, 8703 24 99, 8703 32 10, 8703 32 91, 8703 32 92, 8703 32 99, 8703 3310, 8703 3391, 8703 33 92, 8703 33 99, 8703 90 90, for the entry in column (4) occurring against each of them, the entry \"30%\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"

THE SIXTH SCHEDULE

(See section 102)

In the First Schedule to the Central Excise Tariff Act,—

(1)in Chapter3,—
(a)in tariff item 0302 24 00, for the entry in column (2), the entry \"Turbots (Psetta maxima)\" shall be substituted;
(b)in tariff item 0303 34 00, for the entry in column (2), the entry \"Turbots (Psetta maxima)\" shall be substituted;
(2)in Chapter 15, tariff item 1517 90 20 and the entries relating thereto shall be omitted;
(3)in Chapter 24 —
(a)in tariff items 2402 10 10 and 2402 10 20, for the entry in column (4) occurring against each of them, the entry \"12% or Rs. 1781 per thousand, whichever is higher\" shall be substituted;.
(b)in tariff item 2402 20 20, for the entry in column (4), the entry \"Rs. 1772 per thousand\" shall be substituted;
(c)in tariff item 2402 20 40, for the entry in column (4), the entry \"Rs. 1249 per thousand\" shall be substituted;
(d)in tariff item 2402 20 50, for the entry in column (4), the entry \"Rs. 1772 per thousand\" shall be substituted;
(e)in tariff item 2402 20 60, for the entry in column (4), the entry \"Rs. 2390 per thousand\" shall be substituted;
(f)in tariff item 2402 20 90, for the entry in column (4), the entry \"Rs. 2875 per thousand\" shall be substituted;
(g)in tariff item 2402 90 10, for the entry in column (4), the entry \"Rs. 1511 per thousand\" shall be substituted;
(h)in tariff items 2402 90 20 and 2402 90 90, for the entry in column (4) occurring against each of them, the entry \"12% or Rs. 1738 per thousand, whichever is higher\" shall be substituted;
(4)in Chapter 87, in tariff items 8703 23 10, 8703 23 91, 8703 23 92, 8703 23 99, 8703 24 10, 8703 24 91, 8703 24 92, 8703 24 99, 8703 32 10, 8703 32 91, 8703 32 92, 8703 32 99, 8703 3310, 8703 3391, 8703 33 92, 8703 33 99, 8703 90 90, for the entry in column (4) occurring against each of them, the entry \"30%\" shall be substituted.

© Copyright. Taxmann Publications Pvt. Ltd.

","words":380,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/Sixth%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."}