{"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":"Third Schedule","heading":"Third Schedule","text":"THE THIRD SCHEDULE [See section 110(b)] In the First Schedule to the Customs Tariff Act,— Tariff item | Description of goods | Unit | Rate of Duty Standard | Preferential (1) | (2) | (3) | (4) | (5) (1) in Chapter 11, for tariff item 1106 10 00 and the entries relating thereto, the following shall be substituted, namely:— \"1106 10 | - | Of the dried leguminous vegetables of heading 0713 1106 10 10 | — | Guar Meal | kg. | 30% | - 1106 10 90 | — | Others | kg. | 30% | -\"; (2) in Chapter 13, tariff items 1302 32 10 and 1302 32 20 and the entries relating thereto shall be omitted; (3) in Chapter 15, after tariff item 1511 90 20 and the entries relating thereto, the following tariff item and entries shall be inserted, namely:— \"1511 90 30 | — | Refined bleached deodorised palm stearin | kg. | 100% | 90%\"; (4) in Chapter 38,— (a) | in heading 3823, for sub-heading 3823 11 and tariff items 3823 11 11 to 3823 11 90 and the entries relating thereto, the following shall be substituted, namely:— \"3823 11 00 | — | Stearic acid | kg. | 30% | -\"; (b) | in heading 3824, against tariff item 3824 88 00, in column (2), for the words \"hexa-hepta-\", the words \"hexa-, hepta-\" shall be substituted; (5) in Chapter 39, in heading 3904, for sub-heading 3904 00 and tariff items 3904 10 10 and 3904 10 90, sub- heading 3904 21, tariff items 3904 21 10 and 3904 21 90 and sub-heading 3904 22, tariff items 3904 22 10 and 3904 22 90 and the entries relating thereto, the following shall be substituted, namely:— \"3904 10 | - | Poly (vinyl chloride), not mixed with any other substances: 3904 10 10 | — | Emulsion grade PVC resin/PVC Paste resin/PVC dispersion resin | kg. | 10% | - 3904 10 20 | — | Suspension grade PVC resin | kg. | 10% | - 3904 10 90 | — | Other | kg. | 10% | - - | Other poly (vinyl chloride), mixed with other substances: 3904 21 00 | — | Non-plasticised | kg. | 10% | - 3904 22 00 | — | Plasticised | kg. | 10% | -\"; (6) in Chapter 44, against tariff item 4401 22 00, in column (2), for the words \"agglomerated, in logs\", the words \"agglomerated in logs\" shall be substituted; (7) in Chapter 48, in Note 4, for the word \"apply\", the word \"applies\" shall be substituted; (8) in Chapter 54, tariff items 5402 59 10 and 5402 69 30 and the entries relating thereto shall be omitted; (9) in Chapter 63, in sub-heading Note, for the words \"from fabrics\", the words \"from warp knit fabrics\" shall be substituted; (10) in Chapter 98,— (i) | in Chapter Note 4, for clauses (b) and (c), the following clauses shall be substituted, namely:— \"(b) alcoholic beverages; and (c) tobacco and manufactured products thereof.\"; (ii) | for the entry in column (2) occurring against heading 9804, the entry \"All dutiable goods imported for personal use\" shall be substituted.","html":"

THE THIRD SCHEDULE

[See section 110(b)]

In the First Schedule to the Customs Tariff Act,—

Tariff itemDescription of goodsUnitRate of Duty StandardPreferential
(1)(2)(3)(4)(5)

(1) in Chapter 11, for tariff item 1106 10 00 and the entries relating thereto, the following shall be substituted, namely:—

\"1106 10-Of the dried leguminous vegetables of heading 0713
1106 10 10—Guar Mealkg.30%-
1106 10 90—Otherskg.30%-\";

(2) in Chapter 13, tariff items 1302 32 10 and 1302 32 20 and the entries relating thereto shall be omitted;

(3) in Chapter 15, after tariff item 1511 90 20 and the entries relating thereto, the following tariff item and entries shall be inserted, namely:—

\"1511 90 30—Refined bleached deodorised palm stearinkg.100%90%\";

(4) in Chapter 38,—

(a)in heading 3823, for sub-heading 3823 11 and tariff items 3823 11 11 to 3823 11 90 and the entries relating thereto, the following shall be substituted, namely:—
\"3823 11 00—Stearic acidkg.30%-\";
(b)in heading 3824, against tariff item 3824 88 00, in column (2), for the words \"hexa-hepta-\", the words \"hexa-, hepta-\" shall be substituted;

(5) in Chapter 39, in heading 3904, for sub-heading 3904 00 and tariff items 3904 10 10 and 3904 10 90, sub- heading 3904 21, tariff items 3904 21 10 and 3904 21 90 and sub-heading 3904 22, tariff items 3904 22 10 and 3904 22 90 and the entries relating thereto, the following shall be substituted, namely:—

\"3904 10 - Poly (vinyl chloride), not mixed with any other substances:
3904 10 10—Emulsion grade PVC resin/PVC Paste resin/PVC dispersion resinkg.10%-
3904 10 20—Suspension grade PVC resinkg.10%-
3904 10 90—Otherkg.10%-
- Other poly (vinyl chloride), mixed with other substances:
3904 21 00—Non-plasticisedkg.10%-
3904 22 00—Plasticisedkg.10%-\";

(6) in Chapter 44, against tariff item 4401 22 00, in column (2), for the words \"agglomerated, in logs\", the words \"agglomerated in logs\" shall be substituted;

(7) in Chapter 48, in Note 4, for the word \"apply\", the word \"applies\" shall be substituted;

(8) in Chapter 54, tariff items 5402 59 10 and 5402 69 30 and the entries relating thereto shall be omitted;

(9) in Chapter 63, in sub-heading Note, for the words \"from fabrics\", the words \"from warp knit fabrics\" shall be substituted;

(10) in Chapter 98,—

(i)in Chapter Note 4, for clauses (b) and (c), the following clauses shall be substituted, namely:—
\"(b) alcoholic beverages; and
(c) tobacco and manufactured products thereof.\";
(ii)for the entry in column (2) occurring against heading 9804, the entry \"All dutiable goods imported for personal use\" shall be substituted.
","words":535,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2017/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."}