Sixth Schedule
Section Sixth Schedule of the Finance Act, 2021 deals with sixth Schedule. . THE SIXTH SCHEDULE [Seesection 105 (ii)] In the Fourth Schedule to the Central Excise Act,–– Tariff Item | Description of goods | Unit | Rate of Duty (1) | (2) | (3) | (4) (a) | in SECTION IV, for Section heading, the following Section heading shall be substituted, namely:–– "TOBACCO AND MANUFACTU
. THE SIXTH SCHEDULE
[Seesection 105 (ii)]
In the Fourth Schedule to the Central Excise Act,––
Tariff Item Description of goods Unit Rate of Duty (1) (2) (3) (4)
(a) in SECTION IV, for Section heading, the following Section heading shall be substituted, namely:–– "TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY"; (b) in Chapter 24,––
(i) for Chapter heading, the following Chapter heading shall be substituted, namely:–– "Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body"; (ii) after Note 3, the following Notes shall be inserted, namely:–– "4. Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404. 5. For the purposes of heading 2404, the expression "inhalation without combustion" means inhalation through heated delivery or other means, without combustion."; (iii) after tariff item 2403 99 90 and the entries relating thereto, the following shall be inserted, namely:- Sixth Schedule, The Finance Act, 2021.
"2404 PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY - Products intended for inhalation without combustion: 2404 11 00 - Containing tobacco or reconstituted tobacco kg. 81% 2404 12 00 - - Other, containing nicotine kg. 2404 19 00 - - Other kg. 81% - Other: 2404 91 00 - - For oral application kg. ….. 2404 92 00 - - For transdermal application kg. ….. 2404 99 00 - - Other kg. …..".
Cross-references
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Questions about Section Sixth Schedule
What does Section Sixth Schedule of the Finance Act deal with?
Section Sixth Schedule of the Finance Act is headed "Sixth Schedule". – Tariff Item | Description of goods | Unit | Rate of Duty (1) | (2) | (3) | (4) (a) | in SECTION IV, for Section heading, the following Section heading shall be substituted, namely:–– "TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;
How do I find court cases under Section Sixth 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 2021 Sixth Schedule, section Sixth Schedule Finance Act 2021, section Sixth 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 Sixth Schedule of the Finance Act, and has it changed?
Its own text turns on section 105 (Amendment of Fourth Schedule), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2021. 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
- Fourth Schedule. Fourth Schedule26628 words
- First Schedule. First Schedule9574 words
- 2. Income-tax5993 words
- 6. Amendment of section 103582 words
- 130. Substitution of new section for section 43513 words
- 131. Substitution of new section for section 52699 words
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