{"act":{"id":"finance-act-2014","short_title":"The Finance Act, 2014","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2014-2015.","act_number":"25","act_year":2014,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":129,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2014/"},"unit":"section","section":{"number":"Fifth Schedule","heading":"THE FIFTH SCHEDULE","text":"THE FIFTH SCHEDULE (See section 110) Notification No. and date | Amendment | Period of effect of amendment (1) | (2) | (3) G.S.R. 95(E), dated the 1st March, 2006 [5/2006-Central Excise, dated the 1st March, 2006] | (1) In the said notification, in the Table, after serial number 2B and the entries relating thereto, the following serial number and entries shall be inserted and shall be deemed to have been inserted with effect from the date and up to the period specified in column (3), namely:— | 29th June, 2010 to 16th March, 2012 (both days inclusive) (1) | (2) | (3) | (4) | (5) \"2C | 54 or 55 | (1) Polyester staple fibre or polyester filament yarn manufactured from plastic scrap or plastic waste including waste polyethylene terephthalate bottles | Nil | - (2) Tow manufactured and captively consumed within the factory of its production for the manufacture of goods specified in entry (1) | Nil | -\"; (2) In the said notification, in the Table, against Chapter 71 of Sl.No. 24, in columns (3), (4) and (5), the following entries shall be inserted and shall be deemed to have been inserted with effect from the date and up to the period specified in column (3), namely:— | 1st March, 2011 to 16th March, 2012 (both days inclusive) (3) | (4) | (5) \"(I) Articles of- (a) gold, (b) silver, (c) platinum, (d) palladium, (e) rhodium, (f) iridium, (g) osmium, or (h) ruthenium, not bearing a brand name | Nil | 8\"; © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> THE FIFTH SCHEDULE </b></p><p>(<i>See</i> section 110)</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td><i>Notification No. and date</i></td><td><i>Amendment</i></td><td><i>Period of effect of amendment</i></td></tr><tr><td><i>(1)</i></td><td><i>(2)</i></td><td></td><td><i>(3)</i></td><td></td></tr><tr><td>G.S.R. 95(E), dated the 1st March, 2006 [5/2006-Central Excise, dated the 1st March, 2006]</td><td>(1) In the said notification, in the Table, after serial number 2B and the entries relating thereto, the following serial number and entries shall be inserted and shall be deemed to have been inserted with effect from the date and up to the period specified in column (3), namely:—</td><td></td><td>29th June, 2010 to 16th March, 2012 (both days inclusive)</td></tr><tr><td></td><td><i>(1)</i></td><td><i>(2)</i></td><td><i>(3) </i></td><td></td><td><i>(4)</i></td><td><i>(5)</i></td><td></td></tr><tr><td></td><td>\"2C</td><td>54 or 55</td><td>(1) Polyester staple fibre or polyester filament yarn manufactured from plastic scrap or plastic waste including waste polyethylene terephthalate bottles</td><td></td><td><i>Nil</i></td><td>-</td><td></td></tr><tr><td></td><td></td><td></td><td>(2) Tow manufactured and captively consumed within the factory of its production for the manufacture of goods specified in entry (1)</td><td></td><td><i>Nil</i></td><td>-\";</td><td></td></tr><tr><td></td><td></td><td></td><td>(2) In the said notification, in the Table, against Chapter 71 of Sl.No. 24, in columns (3), (4) and (5), the following entries shall be inserted and shall be deemed to have been inserted with effect from the date and up to the period specified in column (3), namely:—</td><td></td><td>1st March, 2011 to 16th March, 2012 (both days inclusive)</td><td></td><td></td></tr><tr><td></td><td></td><td></td><td>(3)</td><td>(4)</td><td>(5)</td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td>\"(I) Articles of- (<i>a</i>) gold, (<i>b</i>) silver, (<i>c</i>) platinum, (<i>d</i>) palladium, <i>(e) </i>rhodium, <i>(f) </i>iridium, (<i>g</i>) osmium, or (<i>h</i>) ruthenium, not bearing a brand name</td><td><i>Nil </i></td><td>8\";</td><td></td><td></td><td></td><td></td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":262,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/Fifth%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."}