Fifth Schedule

In force As on 11 Oct 2026

Ministry Finance

Section Fifth Schedule of the Finance Act, 2013 deals with fifth Schedule. THE FIFTH SCHEDULE (See section 101) In the Third Schedule to the Central Excise Act,— (a) after S.

THE FIFTH SCHEDULE
(See section 101)
In the Third Schedule to the Central Excise Act,—
(a) after S. No. 31 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:—
S. No. Heading, sub-heading or tariff item Description of goods
(1) (2) (3)
'31A. 3004 (i) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems, manufactured in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homoeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homoeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia; (ii) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems and sold under a brand name. Explanation.— For the purposes of this entry, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to, a medicament, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the medicament and some person using such name or mark with or without any indication of the identity of that person.';
(b) against Sl. No. 64, for the entry in column (2), the entry "7615 10 11" shall be substituted.
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Fifth Schedule, The Finance Act, 2013.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

s. 101 Amendment of Third Schedule

Questions about Section Fifth Schedule

What does Section Fifth Schedule of the Finance Act deal with?

Section Fifth Schedule of the Finance Act is headed "Fifth Schedule". THE FIFTH SCHEDULE (See section 101) In the Third Schedule to the Central Excise Act,— (a) after S.

How do I find court cases under Section Fifth Schedule 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 2013 Fifth Schedule, section Fifth Schedule Finance Act 2013, section Fifth Schedule of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section Fifth Schedule of the Finance Act, and has it changed?

Its own text turns on section 101 (Amendment of Third Schedule), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2013. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule7233 words
2. Income-tax3208 words
26. Insertion of new Chapter X-A1952 words
103. Amendment of Act 32 of 19941412 words
5. Amendment of section 101253 words
39. Insertion of new section 144BA1225 words

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S. No.	Heading, sub-heading or tariff item	Description of goods
(1)	(2)	(3)
'31A.	3004	(i) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems, manufactured in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homoeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homoeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia; (ii) Medicaments exclusively used in Ayurvedic, Unani, Siddha, Homoeopathic or Bio-chemic systems and sold under a brand name. Explanation.— For the purposes of this entry, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature or invented words or any writing which is used in relation to, a medicament, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the medicament and some person using such name or mark with or without any indication of the identity of that person.';