# The Finance Act, 2016, Section Fifth Schedule: Fifth Schedule

- Act: The Finance Act, 2016
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2016/section/Fifth%20Schedule/

## Text

THE FIFTH SCHEDULE [See section 145 (i)] In the Third Schedule to the Central Excise Act,— (a) | for S. Nos. 40 and 41 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely:— S. No. | Heading, sub-heading or tariff items | Description of goods (1) | (2) | (3) "40. | 3401 | All goods 41. | 3402 | All goods"; (b) | after S. No. 63 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— S. No. | Heading, sub-heading or tariff items | Description of goods (1) | (2) | (3) "63A. | 7607 | All goods"; (c) | after S. No. 81C and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— S. No. | Heading, sub-heading or tariff items | Description of goods (1) | (2) | (3) "81D. | 8517 62 | Wrist wearable devices (commonly known as smart watches)"; (d) | against S.No. 100, in column (3), for the words "Parts, components and assemblies", the words "Parts, components, accessories and assemblies" shall be substituted; (e) | against S.No. 100A, in column (3), for the words "Parts, components and assemblies", the words "Parts, components, accessories and assemblies" shall be substituted.

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