{"act":{"id":"finance-act-2022","short_title":"The Finance Act, 2022","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2022-2023.","act_number":"6","act_year":2022,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":134,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2022/"},"unit":"section","section":{"number":"Fourth Schedule","heading":"Fourth Schedule","text":"THE FOURTH SCHEDULE (See section 99) In the Fourth Schedule to the Central Excise Act, in Chapter 27, in sub-heading 2710 12, for tariff items 2710 12 39 to 2710 12 49 and the entries relating thereto, the following shall be substituted, namely:— (1) | (2) | (3) | (4) \"2710 12 39 | - - - | Solvent 145/205 | kg. | …. - - - - | Motor Gasoline conforming to standard IS 2796, IS 17021, IS 17586 or IS 17076: 2710 12 41 | - - - | Motor Gasoline conforming to standard IS 2796 | kg. | 14%+Rs.15.00 per litre 2710 12 42 | - - - - | E 20 Fuel conforming to standard IS 17021 | kg. | 14%+Rs.15.00 per litre 2710 12 43 | - - - - | E 12 Fuel conforming to standard IS 17586 | kg. | 14%+Rs.15.00 per litre 2710 12 44 | - - - - | E 15 Fuel conforming to standard IS 17586 | kg. | 14%+Rs.15.00 per litre 2710 12 49 | - - - - | M 15 Fuel conforming to standard IS 17076 | kg. | 14%+Rs.15.00 per litre.\".","html":"<p>THE FOURTH SCHEDULE</p><p>(<i>See </i>section 99)</p><p>In the Fourth Schedule to the Central Excise Act, in Chapter 27, in sub-heading 2710 12, for tariff items 2710 12 39 to 2710 12 49 and the entries relating thereto, the following shall be substituted, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(1)</td><td></td><td>(2)</td><td>(3)</td><td>(4)</td></tr><tr><td>\"2710 12 39</td><td>- - -</td><td>Solvent 145/205</td><td>kg.</td><td>….</td></tr><tr><td></td><td>- - - -</td><td><i>Motor Gasoline conforming to standard IS 2796, IS 17021, IS 17586 or IS 17076</i>:</td><td></td><td></td></tr><tr><td>2710 12 41</td><td>- - -</td><td>Motor Gasoline conforming to standard IS 2796</td><td>kg.</td><td>14%+Rs.15.00 per litre</td></tr><tr><td>2710 12 42</td><td>- - - -</td><td>E 20 Fuel conforming to standard IS 17021</td><td>kg.</td><td>14%+Rs.15.00 per litre</td></tr><tr><td>2710 12 43</td><td>- - - -</td><td>E 12 Fuel conforming to standard IS 17586</td><td>kg.</td><td>14%+Rs.15.00 per litre</td></tr><tr><td>2710 12 44</td><td>- - - -</td><td>E 15 Fuel conforming to standard IS 17586</td><td>kg.</td><td>14%+Rs.15.00 per litre</td></tr><tr><td>2710 12 49</td><td>- - - -</td><td>M 15 Fuel conforming to standard IS 17076</td><td>kg.</td><td>14%+Rs.15.00 per litre.\".</td></tr></table></div>","words":196,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2022/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."}