THE FIFTH SCHEDULE

In force Act 25 of 2014 As on 05 Oct 2026

Act 25 of 2014 Ministry Finance

Section Fifth Schedule of the Finance Act, 2014 deals with THE FIFTH SCHEDULE. THE FIFTH SCHEDULE (See section 110) Notification No.

THE FIFTH SCHEDULE
(See section 110)
Notification No. and date Amendment Period of effect of amendment
(1) (2) (3)
G.S.R. 95(E), dated the 1st March, 2006 [5/2006-Central Excise, dated the 1st March, 2006] (1) In the said notification, in the Table, after serial number 2B and the entries relating thereto, the following serial number and entries shall be inserted and shall be deemed to have been inserted with effect from the date and up to the period specified in column (3), namely:— 29th June, 2010 to 16th March, 2012 (both days inclusive)
(1) (2) (3) (4) (5)
"2C 54 or 55 (1) Polyester staple fibre or polyester filament yarn manufactured from plastic scrap or plastic waste including waste polyethylene terephthalate bottles Nil -
(2) Tow manufactured and captively consumed within the factory of its production for the manufacture of goods specified in entry (1) Nil -";
(2) In the said notification, in the Table, against Chapter 71 of Sl.No. 24, in columns (3), (4) and (5), the following entries shall be inserted and shall be deemed to have been inserted with effect from the date and up to the period specified in column (3), namely:— 1st March, 2011 to 16th March, 2012 (both days inclusive)
(3) (4) (5)
"(I) Articles of- (a) gold, (b) silver, (c) platinum, (d) palladium, (e) rhodium, (f) iridium, (g) osmium, or (h) ruthenium, not bearing a brand name Nil 8";
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Fifth 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

s. 110 Amendment of notification number GSR 95(E), dated 1st March, 2006 issued under section 5A of Central Excise Act

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 "THE FIFTH SCHEDULE". THE FIFTH SCHEDULE (See section 110) Notification No.

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 2014 Fifth Schedule, section Fifth Schedule Finance Act 2014, 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 110 (Amendment of notification number GSR 95(E), dated 1st March, 2006 issued under section 5A of Central Excise Act), 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

First Schedule. THE FIRST SCHEDULE7973 words
2. Income-tax3522 words
114. Amendment of Act 32 of 19941078 words
3. Amendment of section 21041 words
Seventh Schedule. THE SEVENTH SCHEDULE908 words
76. Substitution of new section for section 285BA878 words

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Notification No. and date	Amendment	Period of effect of amendment
(1)	(2)		(3)
G.S.R. 95(E), dated the 1st March, 2006 [5/2006-Central Excise, dated the 1st March, 2006]	(1) In the said notification, in the Table, after serial number 2B and the entries relating thereto, the following serial number and entries shall be inserted and shall be deemed to have been inserted with effect from the date and up to the period specified in column (3), namely:—		29th June, 2010 to 16th March, 2012 (both days inclusive)
	(1)	(2)	(3)		(4)	(5)
	"2C	54 or 55	(1) Polyester staple fibre or polyester filament yarn manufactured from plastic scrap or plastic waste including waste polyethylene terephthalate bottles		Nil	-
			(2) Tow manufactured and captively consumed within the factory of its production for the manufacture of goods specified in entry (1)		Nil	-";
			(2) In the said notification, in the Table, against Chapter 71 of Sl.No. 24, in columns (3), (4) and (5), the following entries shall be inserted and shall be deemed to have been inserted with effect from the date and up to the period specified in column (3), namely:—		1st March, 2011 to 16th March, 2012 (both days inclusive)
			(3)	(4)	(5)
			"(I) Articles of- (a) gold, (b) silver, (c) platinum, (d) palladium, (e) rhodium, (f) iridium, (g) osmium, or (h) ruthenium, not bearing a brand name	Nil	8";