{"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":"Ninth Schedule","heading":"THE NINTH SCHEDULE","text":"THE NINTH SCHEDULE [See section 118(b)] In the Seventh Schedule to the Finance Act, 2005,— (i) | after tariff item 2106 90 20 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely:— Tariff item | Description of goods | Unit | Rate of duty (1) | (2) | (3) | (4) \"2202 10 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: | 1 | 5%\"; (ii) | tariff item 2402 20 60 and the entries relating thereto shall be omitted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"<p><b> THE NINTH SCHEDULE </b></p><p>[<i>See</i> section 118(<i>b</i>)]</p><p>In the Seventh Schedule to the Finance Act, 2005,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>i</i>)</td><td></td><td>after tariff item 2106 90 20 and the entries relating thereto, the following sub-heading and entries shall be inserted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td><i>Tariff item</i></td><td><i>Description of goods</i></td><td><i>Unit</i></td><td><i>Rate of duty</i></td></tr><tr><td><i>(1)</i></td><td><i>(2)</i></td><td><i>(3)</i></td><td><i>(4)</i></td></tr><tr><td>\"2202 10</td><td>Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:</td><td>1</td><td>5%\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>ii</i>)</td><td></td><td>tariff item 2402 20 60 and the entries relating thereto shall be omitted.</td></tr></table></div><p>© Copyright. Taxmann Publications Pvt. Ltd.</p>","words":100,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/section/Ninth%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."}