{"act":{"id":"finance-act-2021","short_title":"The Finance Act, 2021","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2021-2022.","act_number":null,"act_year":2021,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":180,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2021/"},"unit":"section","section":{"number":"Sixth Schedule","heading":"Sixth Schedule","text":".\nTHE SIXTH SCHEDULE [Seesection 105 (ii)] In the Fourth Schedule to the Central Excise Act,–– Tariff Item | Description of goods | Unit | Rate of Duty (1) | (2) | (3) | (4) (a) | in SECTION IV, for Section heading, the following Section heading shall be substituted, namely:–– \"TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY\"; (b) | in Chapter 24,–– (i) | for Chapter heading, the following Chapter heading shall be substituted, namely:–– \"Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body\"; (ii) | after Note 3, the following Notes shall be inserted, namely:–– \"4. Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404. 5. For the purposes of heading 2404, the expression \"inhalation without combustion\" means inhalation through heated delivery or other means, without combustion.\"; (iii) | after tariff item 2403 99 90 and the entries relating thereto, the following shall be inserted, namely:- \"2404 | PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY - | Products intended for inhalation without combustion: 2404 11 00 | - | Containing tobacco or reconstituted tobacco | kg. | 81% 2404 12 00 | - - | Other, containing nicotine | kg. 2404 19 00 | - - | Other | kg. | 81% - | Other: 2404 91 00 | - - | For oral application | kg. | ….. 2404 92 00 | - - | For transdermal application | kg. | ….. 2404 99 00 | - - | Other | kg. | …..\".","html":"

.\nTHE SIXTH SCHEDULE

[Seesection 105 (ii)]

In the Fourth Schedule to the Central Excise Act,––

Tariff ItemDescription of goodsUnitRate of Duty
(1)(2)(3)(4)
(a)in SECTION IV, for Section heading, the following Section heading shall be substituted, namely:––
\"TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY\";
(b)in Chapter 24,––
(i)for Chapter heading, the following Chapter heading shall be substituted, namely:––
\"Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body\";
(ii)after Note 3, the following Notes shall be inserted, namely:––
\"4. Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404.
5. For the purposes of heading 2404, the expression \"inhalation without combustion\" means inhalation through heated delivery or other means, without combustion.\";
(iii)after tariff item 2403 99 90 and the entries relating thereto, the following shall be inserted, namely:-
\"2404PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
-Products intended for inhalation without combustion:
2404 11 00-Containing tobacco or reconstituted tobaccokg.81%
2404 12 00- -Other, containing nicotinekg.
2404 19 00- -Otherkg.81%
-Other:
2404 91 00- -For oral applicationkg.…..
2404 92 00- -For transdermal applicationkg.…..
2404 99 00- -Otherkg.…..\".
","words":325,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2021/section/Sixth%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."}