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SectionEighth Schedule
The Finance Act, 2014

THE EIGHTH SCHEDULE

In force Act 25 of 2014 As on 06 Oct 2026

Act 25 of 2014 Ministry Finance

Section Eighth Schedule of the Finance Act, 2014 deals with THE EIGHTH SCHEDULE. THE EIGHTH SCHEDULE (See section 113) In the First Schedule to the Central Excise Tariff Act, 1985,— 1.

THE EIGHTH SCHEDULE

(See section 113)

In the First Schedule to the Central Excise Tariff Act, 1985,—

1. in Chapter 24,—

(a)for the entries in column (4) occurring against tariff items 2401 10 10, 2401 10 20, 2401 10 30, 2401 10 40, 2401 10 50, 2401 10 60, 2401 10 70, 2401 10 80, 2401 10 90, 2401 20 10, 2401 20 20, 2401 20 30, 2401 20 40, 2401 20 50, 2401 20 60, 2401 20 70, 2401 20 80 and 2401 20 90, the entry "55%" shall be substituted;
(b)in tariff items 2402 10 10 and 2402 10 20, for the entry in column (4), the entry "12% or Rs. 2250 per thousand, whichever is higher" shall be substituted;
(c)in tariff item 2402 20 10, for the entry in column (4), the entry "Rs. 990 per thousand" shall be substituted;
(d)in tariff item 2402 20 20, for the entry in column (4), the entry "Rs. 1995 per thousand" shall be substituted;
(e)in tariff item 2402 20 30, for the entry in column (4), the entry "Rs. 990 per thousand" shall be substituted;
(f)in tariff item 2402 20 40, for the entry in column (4), the entry "Rs. 1490 per thousand" shall be substituted;
(g)in tariff item 2402 20 50, for the entry in column (4), the entry "Rs. 1995 per thousand" shall be substituted;
(h)the tariff item 2402 20 60 and the entries relating thereto shall be omitted;
(i)in tariff item 2402 90 10, for the entry in column (4), the entry "Rs. 2250 per thousand" shall be substituted;
(j)in tariff items 2402 90 20 and 2402 90 90, for the entry in column (4), the entry "12% or Rs. 2250 per thousand, whichever is higher" shall be substituted;
(k)in the heading 2403, in sub-heading 2403 19, after the tariff item 2403 19 10, for the tariff item occurring as "2403 19", the tariff item "2403 19 21" shall be substituted;
(l)for the entries in column (4) occurring against tariff items 2403 99 10, 2403 99 30 and 2403 99 90, the entry "70%" shall be substituted;

2. in Chapter 40, in tariff item 4015 90 20, for the entry in column (3), the entry "kg." shall be substituted;

3. in Chapter 41, for the entry in column (3) occurring against all the tariff items of heading 4102, the entry "kg." shall be substituted;

4. in Chapter 49, for the entry in column (3) occurring against all the tariff items of headings 4901, 4909 and 4910, the entry "u" shall be substituted;

5. in Chapter 73, for the entry in column (3) occurring against all the tariff items of headings 7308, 7323 and 7324, the entry "u" shall be substituted;

6. in Chapter 82, for the entry in column (3) occurring against all the tariff items of headings 8205 and 8208, the entry "u" shall be substituted;

7. in Chapter 83, for the entry in column (3) occurring against all the tariff items of heading 8301, the entry "u" shall be substituted;

8. in Chapter 84,—

(i)for the entry in column (3) occurring against all the tariff items of headings 8405 and 8466, the entry "u" shall be substituted;
(ii)in tariff items 8418 61 00, 8418 69 10, 8418 69 20, 8418 69 30, 8418 69 40, 8418 69 50, 8418 69 90, 8421 91 00, 8421 99 00, 8432 80 10, 8432 80 20, 8432 80 90, 8432 90 10, 8432 90 90, 8473 30 10, 8473 30 20, 8473 30 30, 8473 30 40, 8473 30 91, 8473 30 92, 8473 30 99, 8473 40 10, 8473 40 90,8473 50 00 and 8483 90 00, for the entry in column (3) against each of them, the entry "u" shall be substituted;

9. in Chapter 85—

(i)for the entry in column (3) occurring against all the tariff items of headings 8503, 8529, 8532, 8533, 8534, 8535 and 8536, the entry "u" shall be substituted;
(ii)in tariff items 8517 70 10, 8518 90 00 and 8538 10 10, for the entry in column (3) against each of them, the entry "u" shall be substituted;
(iii)for the entry in column (3) occurring against all the tariff items of heading 8544, the entry "m" shall be substituted;

10. in Chapter 90, in tariff items 9004 90 90, 9005 80 90, 9026 90 00, 9031 10 00, 9031 20 00, 9031 41 00, 9031 49 00 and 9031 90 00, for the entry in column (3) against each of them, the entry "u" shall be substituted;

11. in Chapter 91, in tariff items 9110 12 00, 9110 19 00, 9110 90 00 and 9113 10 00 for the entry in column (3) against each of them, the entry "u" shall be substituted.

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Eighth Schedule, The Finance Act, 2014 (Act 25 of 2014).

Cross-references

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

This section refers to

  1. s. 113 Amendment of First Schedule

Questions about Section Eighth Schedule

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

Section Eighth Schedule of the Finance Act is headed "THE EIGHTH SCHEDULE". THE EIGHTH SCHEDULE (See section 113) In the First Schedule to the Central Excise Tariff Act, 1985,— 1.

How do I find court cases under Section Eighth 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 2014 Eighth Schedule, section Eighth Schedule Finance Act 2014, section Eighth 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 Eighth Schedule of the Finance Act, and has it changed?

Its own text turns on section 113 (Amendment of First Schedule), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. 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

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.