{"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":"Sixth Schedule","heading":"THE SIXTH SCHEDULE","text":"THE SIXTH SCHEDULE (See section 111) Notification No. and date | Amendment | Period of effect of amendment (1) | (2) | (3) GSR. 163(E), dated the 17th March, 2012 [12/2012-Central Excise, dated the 17th March, 2012] | (1) In the said notification, in the Table, for serial number 81 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted with effect from the date and up to the period specified in column (3), namely:— | From 8th February, 2013 to 10th July, 2014 (both days inclusive) (1) | (2) | (3) | (4) | (5) \"81 | 2711 1200, 2711 1300, 2711 1900 | Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited | Nil | -\"; (2) In the said notification, in the Table, for serial number 172A and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted with effect from the date and up to the period specified in column (3), namely:— | From 17th March, 2012 to 10th July, 2014 (both days inclusive) (1) | (2) | (3) | (4) | (5) \"172A | 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 | -\" © Copyright. Taxmann Publications Pvt. Ltd.","html":"

THE SIXTH SCHEDULE

(See section 111)

Notification No. and dateAmendmentPeriod of effect of amendment
(1)(2)(3)
GSR. 163(E), dated the 17th March, 2012 [12/2012-Central Excise, dated the 17th March, 2012](1) In the said notification, in the Table, for serial number 81 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted with effect from the date and up to the period specified in column (3), namely:—From 8th February, 2013 to 10th July, 2014 (both days inclusive)
(1)(2)(3)(4)(5)
\"812711 1200, 2711 1300, 2711 1900Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to Non-Domestic Exempted Category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation LimitedNil-\";
(2) In the said notification, in the Table, for serial number 172A and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted with effect from the date and up to the period specified in column (3), namely:—From 17th March, 2012 to 10th July, 2014 (both days inclusive)
(1)(2)(3)(4)(5)
\"172A54 or 55(1) Polyester staple fibre or polyester filament yarn manufactured from plastic scrap or plastic waste including waste polyethylene terephthalate bottlesNil-
(2) Tow manufactured and captively consumed within the factory of its production for the manufacture of goods specified in entry (1)Nil-\"

© Copyright. Taxmann Publications Pvt. Ltd.

","words":294,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/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."}