Fifth Schedule
Section Fifth Schedule of the Finance Act, 2020 deals with fifth Schedule. THE FIFTH SCHEDULE [See section 146] ''THE SEVENTH SCHEDULE (See section 138) NOTES 1.
THE FIFTH SCHEDULE
[See section 146]
''THE SEVENTH SCHEDULE
(See section 138)
NOTES
1. In this Schedule, "tariff item", "heading", "sub-heading" and "Chapter" mean respectively a tariff item, heading, sub-heading and Chapter in the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944). 2. The rules for the interpretation of the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the Section and Chapter Notes and the General Explanatory Notes of the Fourth Schedule shall apply to the interpretation of this Schedule. Fifth Schedule, The Finance Act, 2020.
Tariff Item Description of goods Unit Rate of duty (1) (2) (3) (4) 2402 20 10 --- Other than filter cigarettes, of length not exceeding 65 millimetres Tu Rs. 200 per thousand 2402 20 20 --- Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres Tu Rs. 250 per thousand 2402 20 30 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres Tu Rs. 440 per thousand 2402 20 40 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres Tu Rs. 440 per thousand 2402 20 50 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres Tu Rs. 545 per thousand 2402 20 90 --- Other Tu Rs. 735 per thousand 2402 90 10 --- Cigarettes of tobacco substitutes Tu Rs. 600 per thousand 2403 11 10 --- Hookah or gudaku tobacco kg. 25% 2403 19 10 --- Smoking mixtures for pipes and cigarettes kg. 60% 2403 19 21 ---- Other than paper rolled biris, manufactured without the aid of machine Tu Rs. 1.00 per thousand 2403 19 29 ---- Other Tu Rs. 2.00 per thousand 2403 19 90 --- Other kg. 25% 2403 91 00 -- "Homogenised" or "reconstituted" tobacco kg. 25% 2403 99 10 --- Chewing tobacco kg. 25% 2403 99 20 --- Preparations containing chewing tobacco kg. 25% 2403 99 30 --- Jarda scented tobacco kg. 25% 2403 99 40 --- Snuff kg. 25% 2403 99 50 --- Preparations containing snuff kg. 25% 2403 99 60 --- Tobacco extracts and essence kg. 25% 2403 99 90 --- Other kg. 25% 2709 20 00 Petroleum crude kg. Rs. 50 per tonne.'
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
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 146] ''THE SEVENTH SCHEDULE (See section 138) NOTES 1.
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 2020 Fifth Schedule, section Fifth Schedule Finance Act 2020, 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 138 (Amendment of Section 26), section 146 (Substitution of new schedule for seventh schedule to Act 14 of 2001), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2020. India Code records no commencement date for it. It is in force as at the date shown on this page.
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- 153. Amendment of Act 28 of 20161366 words
- 116. Substitution of new section for section 8B1203 words
- 95. Amendment of Section 206C1116 words
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.