{"act":{"id":"finance-act-2015","short_title":"The Finance Act, 2015","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2015-2016.","act_number":"20","act_year":2015,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":165,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2015/"},"unit":"section","section":{"number":"Fourth Schedule","heading":"Fourth Schedule","text":"THE FOURTH SCHEDULE (See section 105) In the Third Schedule to the Central Excise Act,— (i) | after serial number 15 and the entries relating thereto, the following serial number and entries shall be inserted, namely:— S. No. | Heading, sub-heading or tariff item | Description of goods (1) | (2) | (3) \"15A. | 2101 20 | Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate\"; (ii) | after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted, namely:— (1) | (2) | (3) \"23A. | 2202 | All goods\"; (iii) | against serial number 94,— (a) | for the entry in column (2), the entry \"Chapter 85 or Chapter 94\" shall be substituted; (b) | in column (3), for the words \"except lamps for automobiles\", the words, figures, brackets and letters \"falling under heading 8539 (except lamps for automobiles), LED lights or fixtures including LED lamps falling under Chapter 85 or heading 9405\" shall be substituted.","html":"

THE FOURTH SCHEDULE

(See section 105)

In the Third Schedule to the Central Excise Act,—

(i)after serial number 15 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
S. No.Heading, sub-heading or tariff itemDescription of goods
(1)(2)(3)
\"15A.2101 20Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate\";
(ii)after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted, namely:—
(1)(2)(3)
\"23A.2202All goods\";
(iii)against serial number 94,—
(a)for the entry in column (2), the entry \"Chapter 85 or Chapter 94\" shall be substituted;
(b)in column (3), for the words \"except lamps for automobiles\", the words, figures, brackets and letters \"falling under heading 8539 (except lamps for automobiles), LED lights or fixtures including LED lamps falling under Chapter 85 or heading 9405\" shall be substituted.
","words":184,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2015/section/Fourth%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."}