{"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":"Third Schedule","heading":"THE THIRD SCHEDULE","text":"THE THIRD SCHEDULE (See section 94) In the First Schedule to the Customs Tariff Act,— (1) | in Chapter 24, the tariff item 2402 20 60 and the entries relating thereto shall be omitted; (2) | in Chapter 40, in tariff item 4015 90 20, for the entry in column (3), the entry \"kg.\" shall be substituted; (3) | in Chapter 41, for the entry in column (3) occurring against all the tariff items of heading 4102, the entry \"kg.\" shall be substituted; (4) | in Chapter 49, for the entry in column (3) occurring against all the tariff items of headings 4901,4909 and 4910, the entry \"u\" shall be substituted; (5) | in Chapter 73, for the entry in column (3) occurring against all the tariff items of headings 7308,7323 and 7324, the entry \"u\" shall be substituted; (6) | in Chapter 82, for the entry in column (3) occurring against all the tariff items of headings 8205 and 8208, the entry \"u\" shall be substituted; (7) | in Chapter 83, for the entry in column (3) occurring against all the tariff items of heading 8301, the entry \"u\" shall be substituted; (8) | in Chapter 84,— (i) | for the entry in column (3) occurring against all the tariff items of headings 8405 and 8466, the entry \"u\" shall be substituted; (ii) | in tariff items 8418 61 00, 8418 69 10, 8418 69 20, 8418 69 30, 8418 69 40, 8418 69 50, 8418 69 90, 8421 91 00, 8421 99 00, 8432 80 10, 8432 80 20, 8432 80 90, 8432 90 10, 8432 90 90, 8473 30 10, 8473 30 20, 8473 30 30, 8473 30 40, 8473 30 91,8473 30 92, 8473 30 99, 8473 40 10, 8473 40 90, 8473 50 00 and 8483 90 00, for the entry in column (3) against each of them, the entry \"u\" shall be substituted; (9) | in Chapter 85,— (i) | for the entry in column (3) occurring against all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry \"u\" shall be substituted; (ii) | for the entries in column (4) occurring against tariff items 8517 62 90 and 8517 69 90, the entry \"10%\" shall be substituted; (iii) | in tariff items 8517 70 10,8518 90 00 and 8538 10 10, for the entry in column (3) against each of them, the entry \"u\" shall be substituted; (iv) | for the entry in column (3) occurring against all the tariff items of heading 8544, the entry \"m\" shall be substituted; (10) | in Chapter 90, in tariff items 9004 90 90,9005 80 90,9026 90 00,9031 10 00,9031 20 00,9031 41 00,9031 49 00 and 9031 90 00, for the entry in column (3) against each of them, the entry \"u\" shall be substituted; (11) | in Chapter 91, in tariff items 9110 12 00,9110 19 00,9110 90 00 and 9113 10 00, for the entry in column (3) against each of them, the entry \"u\" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.","html":"

THE THIRD SCHEDULE

(See section 94)

In the First Schedule to the Customs Tariff Act,—

(1)in Chapter 24, the tariff item 2402 20 60 and the entries relating thereto shall be omitted;
(2)in Chapter 40, in tariff item 4015 90 20, for the entry in column (3), the entry \"kg.\" shall be substituted;
(3)in Chapter 41, for the entry in column (3) occurring against all the tariff items of heading 4102, the entry \"kg.\" shall be substituted;
(4)in Chapter 49, for the entry in column (3) occurring against all the tariff items of headings 4901,4909 and 4910, the entry \"u\" shall be substituted;
(5)in Chapter 73, for the entry in column (3) occurring against all the tariff items of headings 7308,7323 and 7324, the entry \"u\" shall be substituted;
(6)in Chapter 82, for the entry in column (3) occurring against all the tariff items of headings 8205 and 8208, the entry \"u\" shall be substituted;
(7)in Chapter 83, for the entry in column (3) occurring against all the tariff items of heading 8301, the entry \"u\" shall be substituted;
(8)in Chapter 84,—
(i)for the entry in column (3) occurring against all the tariff items of headings 8405 and 8466, the entry \"u\" shall be substituted;
(ii)in tariff items 8418 61 00, 8418 69 10, 8418 69 20, 8418 69 30, 8418 69 40, 8418 69 50, 8418 69 90, 8421 91 00, 8421 99 00, 8432 80 10, 8432 80 20, 8432 80 90, 8432 90 10, 8432 90 90, 8473 30 10, 8473 30 20, 8473 30 30, 8473 30 40, 8473 30 91,8473 30 92, 8473 30 99, 8473 40 10, 8473 40 90, 8473 50 00 and 8483 90 00, for the entry in column (3) against each of them, the entry \"u\" shall be substituted;
(9)in Chapter 85,—
(i)for the entry in column (3) occurring against all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry \"u\" shall be substituted;
(ii)for the entries in column (4) occurring against tariff items 8517 62 90 and 8517 69 90, the entry \"10%\" shall be substituted;
(iii)in tariff items 8517 70 10,8518 90 00 and 8538 10 10, for the entry in column (3) against each of them, the entry \"u\" shall be substituted;
(iv)for the entry in column (3) occurring against all the tariff items of heading 8544, the entry \"m\" shall be substituted;
(10)in Chapter 90, in tariff items 9004 90 90,9005 80 90,9026 90 00,9031 10 00,9031 20 00,9031 41 00,9031 49 00 and 9031 90 00, for the entry in column (3) against each of them, the entry \"u\" shall be substituted;
(11)in Chapter 91, in tariff items 9110 12 00,9110 19 00,9110 90 00 and 9113 10 00, for the entry in column (3) against each of them, the entry \"u\" shall be substituted.

© Copyright. Taxmann Publications Pvt. Ltd.

","words":516,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2014/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."}