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Section104
The Finance Act, 2018

Amendment of Second Schedule

In force Act 13 of 2018 As on 10 Oct 2026

Act 13 of 2018 Ministry Finance Cited by 1 provision

Section 104 of the Finance Act, 2018 deals with amendment of Second Schedule. Amendment of Second Schedule 104. In the Customs Tariff Act,— (a) | in the Second Schedule, after Note 3, the following Note shall be inserted, namely:— "4.

Amendment of Second Schedule

104. In the Customs Tariff Act,—

(a)in the Second Schedule, after Note 3, the following Note shall be inserted, namely:—
"4. In respect of all other goods which are not covered under column (2) of this Schedule, the rate of duty shall be 'Nil'.";
(b)the Second Schedule shall be amended in the manner specified in the Fourth Schedule.
Section 104, The Finance Act, 2018 (Act 13 of 2018).

Cross-references

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

Referred to by 1

  1. s. Fourth Schedule Fourth Schedule

Questions about Section 104

What does Section 104 of the Finance Act deal with?

Section 104 of the Finance Act is headed "Amendment of Second Schedule". Amendment of Second Schedule 104. In the Customs Tariff Act,— (a) | in the Second Schedule, after Note 3, the following Note shall be inserted, namely:— "4.

How do I find court cases under Section 104 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 2018 104, section 104 Finance Act 2018, section 104 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 104 of the Finance Act, and has it changed?

1 other provision in this corpus refers back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2018 as Act 13 of 2018. 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.