Insertion of new Eleventh Schedule

Q: When was Section 28 of the Finance Act enacted?

Section 28 of the Finance Act, cited as Finance Act 1977 28, was enacted on 06 Aug 1977 as Act 11 of 1977. It is in force as at the date shown on this page.

In force Act 11 of 1977 As on 07 Oct 2026

Act 11 of 1977 Ministry Finance Enacted 06 Aug 1977

Section 28 of the Finance Act, 1977 deals with insertion of new Eleventh Schedule. Insertion of new Eleventh Schedule 28. In the Income-tax Act, after the Tenth Schedule, the following Schedule shall be inserted with effect from the 1st day of April, 1978, namely:— 'THE ELEVENTH SCHEDULE (See section 32A) List of articles or things 1. The Act was enacted on 06 Aug 1977.

Insertion of new Eleventh Schedule
28. In the Income-tax Act, after the Tenth Schedule, the following Schedule shall be inserted with effect from the 1st day of April, 1978, namely:—
'THE ELEVENTH SCHEDULE
(See section 32A)
List of articles or things
1. Beer, wine and other alcoholic spirits.
2. Tobacco and tobacco preparations, such as, cigars and cheroots, cigarettes, biris, smoking mixtures for pipes and cigarettes, chewing tobacco and snuff.
3. Cosmetics and toilet preparations.
4. Tooth paste, dental cream, tooth powder and soap.
5. Aerated waters in the manufacture of which blended flavouring concentrates in any form are used.
6. Confectionery and chocolates.
7. Gramophones, including record players, and gramophone records.
8. Broadcast television receiver sets; radios (including transistor sets); radiograms and tape recorders (including cassette recorders and tape decks).
9. Cinematograph films and projectors.
10. Photographic apparatus and goods.
11. Electric fans.
12. Domestic electrical appliances, not falling under any other item in this list.
Explanation.—"Domestic electrical appliances" means electrical appliances normally used in the household and similar appliances used in places, such as, hotels, restaurants, hostels, offices, educational institutions and hospitals.
13. Household furniture, utensils, crockery and cutlery not falling under any other item in this list.
14. Pressure cookers.
15. Vacuum flasks and other vacuum vessels.
16. Tableware and sanitaryware,
17. Glass and glassware.
18. Chinaware and porcelainware.
19. Mosaic tiles and glazed tiles.
20. Organic surface active agents; surface active preparations and washing preparations whether or not containing soap.
21. Synthetic detergents.
22. Office machines and apparatus such as typewriters, calculating machines, cash registering machines, cheque writing machines, intercom machines and teleprinters.
Explanation.— The expression "Office machines and apparatus" includes all machines and apparatus used in offices, shops, factories, workshops, educational institutions, railway stations, hotels and restaurants for doing office work, for data processing and for transmission and reception of messages.
23. Steel furniture, whether made partly or wholly of steel.
24. Safes, strong boxes, cash and deed boxes and strong room doors.
25. Latex foam sponge and polyurethane foam.
26. Pigments, colours, paints, enamels, varnishes, blacks and cellulose lacquers.
27. Crown corks or other fittings of cork, rubber, polyethylene or any other material.
28. Pilfer-proof caps for packaging or other fittings of cork, rubber, polyethylene or any other material.
29. Amplifiers or any other apparatus used for addressing the public.'.
[Finance (No.
2) Act, 1977]
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Section 28, The Finance Act, 1977 (Act 11 of 1977).

Questions about Section 28

What does Section 28 of the Finance Act deal with?

Section 28 of the Finance Act is headed "Insertion of new Eleventh Schedule". Insertion of new Eleventh Schedule 28. In the Income-tax Act, after the Tenth Schedule, the following Schedule shall be inserted with effect from the 1st day of April, 1978, namely:— 'THE ELEVENTH SCHEDULE (See section 32A) List of articles or things 1.

How do I find court cases under Section 28 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1977 28, section 28 Finance Act 1977, section 28 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 28 of the Finance Act enacted?

Section 28 of the Finance Act, cited as Finance Act 1977 28, was enacted on 06 Aug 1977 as Act 11 of 1977. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule6584 words
Fifth Schedule. Fifth Schedule3796 words
2. Income-tax1831 words
18. Insertion of new section 80HHA832 words
38. Amendment of Act 8 of 1976797 words
9. Amendment of section 32A676 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.