# The Finance Act, 2019 (No. 2), Section 122: Application of Scheme to indirect tax enactments

- Act: The Finance Act, 2019 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2019-no-2/section/122/

## Text

Application of Scheme to indirect tax enactments 122. This Scheme shall be applicable to the following enactments, namely:— (a) | the Central Excise Act, 1944 (1 of 1944) or the Central Excise Tariff Act, 1985 (5 of 1986) or Chapter V of the Finance Act, 1994 (32 of 1994)and the rules made thereunder; (b) | the following Acts, namely:— (i) | the Agricultural Produce Cess Act,1940 (27 of 1940); (ii) | the Coffee Act, 1942 (7 of 1942); (iii) | the Mica Mines Labour Welfare Fund Act, 1946 ((22 of 1946); (iv) | the Rubber Act, 1947 (24 of 1947); (v) | the Salt Cess Act, 1953 (49 of 1953); (vi) | the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955); (vii) | the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957); (viii) | the Mineral Products (Additional Duties of Excise and Customs) Act, 1958 (57 of 1958); (ix) | the Sugar (Special Excise Duty) Act, 1959 (58 of 1959); (x) | the Textiles Committee Act, 1963 (41 of 1963); (xi) | the Produce Cess Act, 1966 (15 of 1966); (xii) | the Limestone and Dolomite Mines Labour Welfare Fund Act, 1972 (62 of 1972); (xiii) | the Coal Mines (Conservation and Development) Act, 1974 (28 of 1974); (xiv) | the Oil Industry (Development) Act, 1974 (47 of 1974); (xv) | the Tobacco Cess Act, 1975 (26 of 1975); (xvi) | the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976 (55 of 1976); (xvii) | the Bidi Workers Welfare Cess Act, 1976 (56 of 1976); (xviii) | the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978); (xix) | the Sugar Cess Act, 1982 (3 of 1982); (xx) | the Jute Manufacturers Cess Act, 1983 (28 of 1983); (xxi) | the Agricultural and Processed Food Products Export Cess Act, 1985 (2 of 1986); (xxii) | the Spices Cess Act, 1986 (11 of 1986); (xxiii) | the Finance Act, 2004 (22 of 2004); (xxiv) | the Finance Act, 2007 (17 of 2007); (xxv) | the Finance Act, 2015 (20 of 2015); (xxvi) | the Finance Act, 2016 (28 of 2016); (c) | any other Act, as the Central Government may, by notification in the Official Gazette, specify.

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