{"act":{"id":"finance-act-2017","short_title":"The Finance Act, 2017","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2017-2018.","act_number":null,"act_year":2017,"enact_date":"2017-04-17","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":198,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2017/"},"unit":"section","section":{"number":"119","heading":"Amendment of First Schedule","text":"Central Excise Tariff Amendment of First Schedule 119. In the Central Excise Tariff Act, 1985 (hereinafter referred to as the Central Excise Tariff Act) (5 of 1986), the First Schedule shall be amended in the manner specified in the Fifth Schedule.","html":"<p><i>Central Excise Tariff</i></p><p><b>Amendment of First Schedule</b></p><p><b>119. </b>In the Central Excise Tariff Act, 1985 (hereinafter referred to as the Central Excise Tariff Act) (5 of 1986), the First Schedule shall be amended in the manner specified in the Fifth Schedule.</p>","words":41,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/section/119/","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."}