{"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":"Third Schedule","heading":"Third Schedule","text":"THE THIRD SCHEDULE (See section 86) In the First Schedule to the Customs Tariff Act,— (1) | in Chapter 3,— (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 8,— (a) | in tariff item 0801 32 10, for the entry in column (4), the entry \"70%\" shall be substituted; (b) | in tariff item 0801 32 20, for the entry in column (4), the entry \"70%\" shall be substituted; (c) | in tariff item 0801 32 90, for the entry in column (4), the entry \"70%\" shall be substituted; (3) | in Chapter 15, tariff item 1517 90 20 and the entries relating thereto shall be omitted; (4) | in Chapter 48,— (a) | the Note 13 shall be omitted; (b) | after the Sub-heading Note 7, the following shall be inserted, namely:— \"Supplementary Notes: Notwithstanding anything contained in Note 12, if paper and paper products of heading 4811, 4816 or 4820 are printed with any character, name, logo, motif or format, they shall remain classified under the respective headings as long as such products are intended to be used for further printing or writing.\"; (5) | in Chapter 87, for the entry in column (4) occurring against all the tariff items of heading 8703, the entry \"125%\" shall be substituted; (6) | in Chapter 89, for the entry in column (4) occurring against all the tariff items of heading 8903, the entry \"25% \" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b>THE THIRD SCHEDULE</b></p><p>(<i>See </i>section 86)</p><p>In the First Schedule to the Customs Tariff Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(1)</td><td></td><td>in Chapter 3,—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in tariff item 0302 24 00, for the entry in column (2), the entry \"Turbots (<i>Psetta maxima</i>)\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in tariff item 0303 34 00, for the entry in column (2), the entry \"Turbots (<i>Psetta maxima</i>) \" shall be substituted;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>'(2)</td><td></td><td>in Chapter 8,—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in tariff item 0801 32 10, for the entry in column (4), the entry \"70%\" shall be substituted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in tariff item 0801 32 20, for the entry in column (4), the entry \"70%\" shall be substituted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>in tariff item 0801 32 90, for the entry in column (4), the entry \"70%\" shall be substituted;</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(3)</td><td></td><td>in Chapter 15, tariff item 1517 90 20 and the entries relating thereto shall be omitted;</td></tr><tr><td>(4)</td><td></td><td>in Chapter 48,—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>the Note 13 shall be omitted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>after the Sub-heading Note 7, the following shall be inserted, namely:—</td></tr><tr><td></td><td></td><td>\"Supplementary Notes:</td></tr><tr><td></td><td></td><td>Notwithstanding anything contained in Note 12, if paper and paper products of heading 4811, 4816 or 4820 are printed with any character, name, logo, motif or format, they shall remain classified under the respective headings as long as such products are intended to be used for further printing or writing.\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(5)</td><td></td><td>in Chapter 87, for the entry in column (4) occurring against all the tariff items of heading 8703, the entry \"125%\" shall be substituted;</td></tr><tr><td>(6)</td><td></td><td>in Chapter 89, for the entry in column (4) occurring against all the tariff items of heading 8903, the entry \"25% \" shall be substituted.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":285,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2013/section/Third%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."}