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SectionFifth Schedule
The Finance Act, 2017

Fifth Schedule

In force As on 10 Oct 2026

Ministry Finance Enacted 17 Apr 2017

Section Fifth Schedule of the Finance Act, 2017 deals with fifth Schedule. THE FIFTH SCHEDULE (See section 119) In the First Schedule to the Central Excise Tariff Act, in Chapter 24,— (a) | for the entry in column (4) occurring against tariff items 2402 10 10 and 2402 10 20, the entry "12.5% or Rs.4006 per thousand, whichever is higher" shall be substituted; The Act was enacted on 17 Apr 2017.

THE FIFTH SCHEDULE

(See section 119)

In the First Schedule to the Central Excise Tariff Act, in Chapter 24,—

(a)for the entry in column (4) occurring against tariff items 2402 10 10 and 2402 10 20, the entry "12.5% or Rs.4006 per thousand, whichever is higher" shall be substituted;
(b)for the entry in column (4) occurring against tariff item 2402 90 10, the entry "Rs.4006 per thousand" shall be substituted;
(c)for the entry in column (4) occurring against tariff items 2402 90 20 and 2402 90 90, the entry "12.5% or Rs.4006 per thousand, whichever is higher" shall be substituted.
Fifth Schedule, The Finance Act, 2017.

Cross-references

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

This section refers to

  1. s. 119 Amendment of First 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 119) In the First Schedule to the Central Excise Tariff Act, in Chapter 24,— (a) | for the entry in column (4) occurring against tariff items 2402 10 10 and 2402 10 20, the entry "12.5% or Rs.4006 per thousand, whichever is higher" shall be substituted;

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 2017 Fifth Schedule, section Fifth Schedule Finance Act 2017, 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 119 (Amendment of First Schedule), so none of them can safely be read on its own.

When was Section Fifth Schedule of the Finance Act enacted?

Section Fifth Schedule of the Finance Act, cited as Finance Act 2017 Fifth Schedule, was enacted on 17 Apr 2017. 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.