{"act":{"id":"finance-act-2018","short_title":"The Finance Act, 2018","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2018-2019.","act_number":"13","act_year":2018,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":227,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2018/"},"unit":"section","section":{"number":"Third Schedule","heading":"Third Schedule","text":"THE THIRD SCHEDULE [See section 103 (b)] In the First Schedule to the Customs Tariff Act,-- (1) | in Chapter 7, for tariff item 0713 31 00 and the entries relating thereto, the following shall be substituted, namely:— (1) | (2) | (3) | (4) | (5) \"0713 31 | -- | Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek 0713 31 10 | --- | Beans of the species Vigna mungo (L.) Hepper | kg. | 30% | 20% 0713 31 90 | --- | Beans of the species Vigna radiata (L.) Wilczek | kg. | 30% | 20%\"; (2) | in Chapter 9, tariff item 0904 22 12 and the entries relating thereto shall be omitted; (3) | in Chapter 12, after tariff item 1209 91 60 and the entries relating thereto, the following shall be inserted, namely:-- (1) | (2) | (3) | (4) | (5) \"1209 91 70 | --- | of chilly of genus Capsicum | kg. | 10% | —\"; (4) | in Chapter 29, against tariff item 2917 39 20, in column (2), for the words \"Dioctyl phthalate\", the words \"Dioctyl isophthalate and dioctyl terephthalate\" shall be substituted.","html":"<p><b>THE THIRD SCHEDULE</b></p><p><b>[<i>See </i>section 103 (<i>b</i>)]</b></p><p>In the First Schedule to the Customs Tariff Act,--</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>1</i>)</td><td></td><td>in Chapter 7, for tariff item 0713 31 00 and the entries relating thereto, the following shall be substituted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td></td><td>(1)</td><td>(2)</td><td>(3)</td><td>(4)</td><td>(5)</td></tr><tr><td></td><td>\"0713 31</td><td>--</td><td><i>Beans of the species Vigna mungo </i>(<i>L.</i>) <i>Hepper or Vigna radiata </i>(<i>L.</i>) <i>Wilczek</i></td><td></td><td></td><td></td></tr><tr><td></td><td>0713 31 10</td><td>---</td><td>Beans of the species <i>Vigna mungo </i>(<i>L.</i>) <i>Hepper</i></td><td>kg.</td><td>30%</td><td>20%</td></tr><tr><td></td><td>0713 31 90</td><td>---</td><td>Beans of the species <i>Vigna radiata </i>(<i>L.</i>) <i>Wilczek</i></td><td>kg.</td><td>30%</td><td>20%\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(2)</td><td></td><td>in Chapter 9, tariff item 0904 22 12 and the entries relating thereto shall be omitted;</td></tr><tr><td>(3)</td><td></td><td>in Chapter 12, after tariff item 1209 91 60 and the entries relating thereto, the following shall be inserted, namely:--</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td></td><td>(1)</td><td>(2)</td><td>(3)</td><td>(4)</td><td>(5)</td></tr><tr><td></td><td>\"1209 91 70</td><td>---</td><td>of chilly of <i>genus Capsicum</i></td><td>kg.</td><td>10%</td><td>—\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>4</i>)</td><td></td><td>in Chapter 29, against tariff item 2917 39 20, in column (2), for the words \"Dioctyl phthalate\", the words \"Dioctyl isophthalate and dioctyl terephthalate\" shall be substituted.</td></tr></table></div>","words":200,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2018/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."}