# The Finance Act, 2021, Section Second Schedule: Second Schedule

- Act: The Finance Act, 2021
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2021/section/Second%20Schedule/

## Text

THE SECOND SCHEDULE [See section 104(i)] In the First Schedule to the Customs Tariff Act,- (1) | in Chapter 28, for the entry in column (4) occurring against tariff item 2803 00 10, the entry "7.5%" shall be substituted; (2) | in Chapter 39, for the entry in column (4) occurring against all the tariff items of heading 3925, the entry "15%" shall be substituted; (3) | in Chapter 70, for the entry in column (4) occurring against all the tariff items of heading 7007, the entry "15%" shall be substituted; (4) | in Chapter 71, for the entry in column (4) occurring against tariff item 7104 90 90, the entry "15%" shall be substituted; (5) | in Chapter 84,–– (i) | for the entry in column (4) occurring against tariff item 8414 30 00, the entry "15%" shall be substituted; (ii) | for the entry in column (4) occurring against all the tariff items of sub-heading 8414 40, the entry "15%" shall be substituted; (iii) | for the entry in column (4) occurring against all the tariff items of sub-heading 8414 80, the entry "15%" shall be substituted; (6) | in Chapter 85,–– (i) | for the entry in column (4) occurring against all the tariff items of sub-heading 8501 10, the entry "15%" shall be substituted; (ii) | for the entry in column (4) occurring against tariff item 8501 20 00, the entry "15%" shall be substituted; (iii) | for the entry in column (4) occurring against all the tariff items of sub-headings 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52 and 8501 53, the entry "15%" shall be substituted; (iv) | for the entry in column (4) occurring against tariff item 8504 90 90, the entry "15%" shall be substituted; (v) | for the entry in column (4) occurring against tariff items 8512 90 00, 8536 41 00 and 8536 49 00, the entry "15%" shall be substituted; (vi) | for the entry in column (4) occurring against all the tariff items of heading 8537, the entry "15%" shall be substituted; (vii) | for the entry in column (4) occurring against tariff item 8544 30 00, the entry "15%" shall be substituted; (7) | in Chapter 90,–– (i) | for the entry in column (4) occurring against tariff item 9031 80 00, the entry "15%" shall be substituted; (ii) | for the entry in column (4) occurring against all the tariff items of sub-heading 9032 89, the entry "15%" shall be substituted; (8) | in Chapter 91, for the entry in column (4) occurring against tariff item 9104 00 00, the entry "15%" shall be substituted.

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