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TypeBare Act JurisdictionCentral Government

Finance Act, 1999 Section 139

AMENDMENT OF SECTION 76 OF ACT 21 OF 1998 -In Section 76 of the Finance

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About this section

Finance Act, 1999 Section 139 is part of Finance Act, 1999 - AMENDMENT OF SECTION 76 OF ACT 21 OF 1998 -In Section 76 of the Finance. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

No.

2) Act, 1998, in sub-section (1), after the word and figures "Sections 23,", the figures and letter "23-A," shall be inserted with effect from the 1st day of June, 1999. SCHEDULE 03: THE THIRD SCHEDULE (See Section 117) In the First Schedule to the Customs Tariff Act,-

(1) In Chapter 2, for the entry in column (4) occurring against all the sub-heading Nos., the entry "15%" shall be substituted-, (2) In Chapter 3 for the entry in column (4) occurring against all the sub-heading Nos., the entry "15%" shall be substituted-.

(3) In Chapter 4 for the entry in column (4) occurring against all the sub-heading Nos. (except sub- heading Nos. 0402.10 and 0402.21), the entry "35%" shall be substituted, (4) In Chapter 5,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 0507.10), the entry "15%" shall be substituted-, (ii) in sub-heading No. 0507.10, for the entries in column (4) and column (5), the entries "15%" and "15%" shall respectively be substituted ;

(5) In Chapter 6-

(i) in sub-heading Nos. 0601.10, 0601.20, 0602.10, 0602.20, 0602.30, 0602.40 and 0602.90, for the entrry in column (4) occurring against each of them the entry "5%" shall be substituted;

(ii) in sub-heading Nos. 0603.10, 0603.90, 0604.10, 0604.91 and 0604.99. for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted;

(6) In Chapter 7, for the entries in column (4) and column (5) occurring against all the sub-heading Nos. (except sub-heading Nos. 0713.10, 0713.20, 0713.31, 0713.32, 0713.33, 0713.39, 0713.40, 0713.50 and 0713.90), the entries "15%" and "15%" shall respectively be substituted-, (7) In Chapter 8-

(i) in sub-heading No. 0804.10, for the entries in column (4) and column (5), the entries "35%" and "25%" shall respectively be substituted-, (ii) in sub-heading Nos. 0806.10 and 0809.40, for the entries in column (4) and column (5) occurring against each of them, the entries "25%" and "15%" shall respectively be substituted-, (iii) in sub-heading No. 0810.90, for the entries in column (4) and column (5), the entries "15%" and "15%" shall respectively be substituted, (8) In Chapter 9-

(i) in sub-heading Nos. 0901.11, 0901.12, 0901.21, 0901.22 and 0901.90, for the entries in column (4) and column (5) occurring against each of them, the entries "15%" and "15% less 13 paise per kg" shall respectively be substituted;

(ii) in sub-heading Nos. 0902.10, 0902.20, 0902.30 and 0902.40, for the entries in column (4) and column (5) occurring against each of them, the entries "15%" and "15% less 26 paise per kg" shall respectively be substituted-.

(iii) in sub-heading No. 0903.00, for the entries in column (4) and column (5), the entries "35%" and "35% less 26 paise per kg" shall respectively be substituted, (iy) in sub-heading Nos. 0904.11 and 0904.12, for the entries in column (4) and column (5) occurring against each of them, the entries "35%" and "27.5%" shall respectively be substituted, (v) in sub-heading Nos. 0904.20 and 0905.00, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted, (vi) in sub-heading Nos. 0906.10, 0906.20, 0907.00 and 0908.10, for the entries in column (4) and column (5) occurring against each of them, the entries "35%" and "27.5%" shall respectively be substituted,.

(vii) in sub-heading No. 0908.20, for the entry in column (4), the entry "35%" shall be substituted;

(viii) in sub-heading No. 0908.30, for the entries in column (4) and column (5), the entries "35%" and "27.5%" shall respectively be substituted;

(ix) in sub-heading Nos. 0909.10, 0909.20, 0909.30, 0909.40, 0909.50, 0910.10, 0910.20, 0910.30, 0910.40, 0910.50, 0910.91 and 0910.99, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted, (9) In Chapter 111, for the entry in column (4) occurring against all the sub-heading Nos., the entry "35%" shall be substituted-, (10) In Chapter 12-

(i) in sub-heading Nos. 1209.11, 1209.19, 1209.21, 1209.22, 1209.23, 1209.24, 1209.25, 1209.26, 1209.29 and 1209.30, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted;

(ii) in sub-heading Nos. 1209.91 and 1209.99, for the entry in column (4) occurring against each of them, the entry "5%" shall be substituted', (iii) in sub-heading No. 121 1.90, for the entry in column (4), the entry "15%" shall be substituted;

(11) In Chapter 13, in sub-heading Nos. 1302.19 and 1302.20, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted', (12) In Chapter 14, for the entry in column (4) occurring against all the sub-heading Nos., the entry "15%" shall be substituted', (13) In Chapter 15-

(i) in sub-heading No. 1501.00, for the entry in column (4), the entry "35%" shall be substituted;

(ii) in sub-heading No. 1502.00, for the entry in column (4), the entry "15%" shall be substituted', (iii) in sub-heading Nos. 1503.00, 1504.10, 1504.20 and 1504.30, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted, (iv) in sub-heading Nos. 1505.10 and 1505.90, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted', (v) in sub-heading No. 1506.00, for the entry in column (4), the entry "35%" shall be substituted, (vi) in sub-heading Nos. 1507.10, 1507.90, 1508.10, 1508.90, 1509.10, 1509.90, 1510.00, 1511.10, 1511.90, 1512.11, 1512.19, 1512.21, 1512.29, 1513.21, 1513.29, 1514.10, 1514.90, 1515.11, 1515.19, 1515.21, 1515.29, 1515.30, 1515.40, 1515.50, 1515.60 and 1515.90, for the entries in column (4) and column (5) occurring against each of them, the entries "35%" and "25%" shall respectively be substituted, (vii) in sub-heading Nos. 1516.10, 1516.20, 1517.10, 1517.90, 1518.00, 1520.00, 1521.10, 1521.90 and 1522.00, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted'.

(14) In Chapter 17-

(i) in sub-heading Nos. 1702.1 I and 1702.19, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted'.

(ii) in sub-heading Nos. 1703.10 and 1703.90, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted', (15) In Chapter 18, in sub-heading No. 1801.00, for the entry in column (4), the entry "35%" shall be substituted', (16) In Chapter 19, in sub-heading No. 1901.10, for the entry in column (4), the entry "15%" shall be substituted;

(17) In Chapter 21, in sub-heading No. 2106.90, for the entry in column (4), the entry "180%" shall be substituted;

(18) In Chapter 22-

(i) in sub-heading No. 2207.10, for the entry in column (4), the entry "230%" shall be substituted;

(ii) in sub-heading No. 2207.20, for the entry in column (4), the entry "15%" shall be substituted'.

(iii) in sub-heading Nos. 2208.20, 2208.30, 2208.40, 2208.50, 2208.60, 2208.70 and 2208.90, for the entry in column (4) occurring against each of them, the entry "230%" shall be substituted, (19) In Chapter 23, in sub-heading No. 2301.20, for the entry in column (4), the entry "5%" shall be substituted;

(20) In Chapter 25-

(i) in sub-heading Nos. 2504.10 and 2504.90, for the entries in column (4) and column (5) occurring against each of them, the entries "35%" and "25%" shall respectively be substituted;

(ii) in sub-heading Nos. 2510.10 and 2510.20, for the entry in column (4) occurring against each of them, the entry "5%" shall be .substituted, (21) In Chapter 26, in sub-heading Nos. 2620.11, 2620.19 and 2620.30, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(22) In Chapter 27-

(i) in sub-heading Nos. 2701.11, 2701.12, 2701.19, 2701.20, 2702.10. 2702.20, 2703.00 and 2704.00, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted;

(ii) in sub-heading Nos. 2705.00, 2706.00, 2707.10, 2707.20 and 2707.30, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(iii) in sub-heading No. 2707.40, for the entry in column (4), the entry "25%" shall be substituted;

(iv) in sub-heading Nos. 2707.50, 2707.91, 2707.99, 2708.10 and 2708.20, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(23) In Chapter 28-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2801.20, 2814.10, 2814.20, 2823.00 and 2845.10), the entry "35%" shall be substituted, (ii) in sub-heading No. 2801.20, for the entry in column (4), the entry "15%" shall be substituted, (iii) in sub-heading Nos. 2814.10 and 2814.20, for the entry in column (4) occurring against each of them, the entry "5%" shall be substituted', (iv) in sub-heading No. 2845.10, for the entry in column (4), the entry "15%" shall be substituted;

(24) In Chapter 29-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2901.10, 2901.21, 2901.22, 2901.23, 2901.24, 2901.29, 2902.11, 2902.19, 2902.20, 2902.30, 2902.41,2902.42, 2902.43, 2902.44, 2902.50, 2902.60, 2902.70, 2902.90, 2903.15, 2903.21, 2905.11, 2905.31, 2907.11, 2910.30, 2915.21, 2917.12, 2917.36, 2917.37, 2918.12, 2918.14, 2926.10, 2933.21, 2933.71, 2936.10, 2936.21, 2936.22, 2936.23, 2936.24, 2936.25, 2936.26, 2936.27, 2936.28. 2936.29, 2936.90, 2937.10, 2937.21, 2937.22, 2937.29, 2937.91, 2937.92, 2937.99, 2939.41, 2939.42, 2939.49, 2939.50, 2941.10, 2941.20, 2941.30, 2941.40, 2941.50 and 2941.90), the entry "35%" shall be substituted;

(ii) in sub-heading Nos. 2901.10, 2901.21, 2901.22, 2901.23, 2901.24, 2901.29, 2902.11, 2902.19, 2902.20, 2902.30, 2902.41 and 2902.42, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted;

(iii) in sub-heading No. 2902.43, for the entry in column (4), the entry "5%" shall be substituted', (iv) in sub-heading Nos. 2902.44, 2902.50, 2902.60, 2902.70, 2902.90, 2903.15 and 2903.21, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted', (v) in sub-heading Nos. 2905.11 and 2910.30, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted;

(vi) in sub-heading No. 2926.10, for the entry in column (4), the entry "15%" shall be substituted, (vii) in sub-heading Nos. 2936.10, 2936.21, 2936.22, 2936.23, 2936.24, 2936.25, 2936.26, 2936.27, 2936.28, 2936.29 and 2936.90, for the entries in column (4) and column (5) occurring against each of them, the entries "35%" and "29%" shall respectively be substituted;

(viii) in sub-heading Nos. 2937.10, 2937.21, 2937.22, 2937.29, 2937.91, 2937.92, 2937.99, 2939.41, 2939.42, 2939.49 and 2939.50, for the entries in column (4) and column (5) occurring against each of them, the entries "35%" and "25%" shall respectively be substituted;

(ix) in sub-heading Nos. 2941.10, 2941.20, 2941.30, 2941.40, 2941.50 and 2941.90, for the entries in column (4) and column (5) occurring against each of them, the entries "35%" and "29%" shall respectively be substituted;

(25) In Chapter 30-

(i) for the entries in column (4) and column (5) occurring against all the sub-heading Nos. (except sub-heading Nos. 3005.10, 3005.90, 3006.10, 3006.20, 3006.30, 3006.40, 3006.50 and 3006.60), the entries "35%" and "25%" shall respectively be substituted, (ii) in sub-heading Nos. 3005.10, 3005.90, 3006.10, 3006.20, 3006.30, 3006.40 and 3006.50, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted, (26) In Chapter 31-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3102.21, 3102.50, 3104.30, 3105.20, 3105.30, 3105.40, 3105.51, 3105.59, 3105.60 and 3105.90), the entry "35%" shall be substituted', (ii) in sub-heading Nos. 3102.21, 3105.20, 3105.51, 3105.59, 3105.60 and 3105.90, for the entires in column (4) occurring against each of them, the entry "5%" shall be substituted, (27) In Chapter 32-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3201.10, 3201.20, 3201.90, 3206.11 and 3206.19), the entry "35%" shall be substituted, (ii) in sub-heading Nos. 3201.10 and 3201.20, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted;

(iii) in sub-heading No. 3201.90, for the entries in column (4) and column (5), the entries "15%" and "5%" shall respectively be substituted', (28) In Chapter 33, in sub-heading No. 3302.10, for the entry in column (4), the entry "180%" shall be substituted, (29) In Chapter 35, for the entry in column (4) occurring against all the sub-heading Nos., the entry "35%" shall be substituted;

(30) In Chapter 36, for the entry in column (4) occurring against all the sub-heading Nos., the entry "35%" shall be substituted;

(31) In Chapter 37-

(i) in sub-heading Nos. 3701.20 and 3702.20, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted;

(ii) in sub-heading Nos. 3707.10 and 3707.90, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted', (32) In Chapter 38-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3801.10, 3802.10, 3812.10, 3815.11,3815.12,3815.19, 3815.90, 3817.10 and 3818.00), the entry "35%" shall be substituted', (ii) in sub-heading Nos. 3801.10, 3802.10 and 3812.10, for the entries in column (4) and column (5) occurring against each of them, the entries "35%" and "25%" shall respectively be substituted', (iii) in sub-heading No. 3817.10, for the entry in column (4), the entry "25%" shall be substituted, (iv) in sub-heading No. 3818.00, for the entry in column (4), the entry "15%" shall be substituted (33) In Chapter 39, for the entry in column (4) occurring against all the sub-heading Nos.. the entry "35%" shall be substituted;

(34) In Chapter 40, in sub-heading Nos. 4001.10, 4001.21, 4001.22 and 4001.29, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted;

(35) In Chapter 41, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading Nos. 4101.10, 4101.21, 4101.22, 4101.29, 4101.30, 4101.40, 4102.10, 4102.21, 4102.29, 4103.10,4103.20 and 4103.90), the entry "25%" shall be substituted ;

(36) In Chapter 43, for the entry in column (4) occurring against all the sub-heading Nos. (except sub- heading Nos. 4301.30, 4302.13, 4303.10, 4303.90 and 4304.00), the entry "15%" shall be substituted;;

(37) In Chapter 44,-

(i) in sub-heading Nos. 4401.10, 4401.21, 4401.22, 4401.30, 4402.00, 4403.10, 4403.20, 4403.41, 4403.49, 4403.91, 4403.92 and 4403.99, for the entry in column (4) occurring against each of them, the entry "5%" shall be substituted, (ii) in sub-heading Nos. 4408.10, 4408.31, 4408.39, 4408.90, 4409.10, 4409.20, 4412.13, 4412.14,4412.19, 4412.22, 4412.23, 4412.29, 4412.92, 4412.93, 4412.99, 4413.00, 4414.00, 4415.10, 4415.20, 4416.00, 4417.00, 4418.10, 4418.20, 4418.30, 4418.40, 4418.50, 4418.90, 4419.00, 4420.10, 4420.90, 4421.10 and 4421.90, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituled, (38) In Chapter 45, for the entry in column (4) occurring against all the sub-heading Nos., the entry "35%" shall be substituted, (39) In Chapter 47, in sub-heading No. 4702.00, for the entry in column (4), the entry "5%" shall be substituted, (40) In Chapter 48-

(i) in sub-heading No. 4801.00, for the entry in column (4), the entry "15%" shall be substituted, (ii) in sub-heading Nos. 4802.10, 4802.20, 4802.30, 4802.40, 4802.51, 4802.52, 4802.53, 4802.60, 4803.00, 4804.11, 4804.19, 4804.21, 4804.29, 4804.31,4804.39, 4804.41,4804.42, 4804.49, 4804.51,4804.52, 4804.59, 4805.10, 4805.21,4805.22, 4805.23, 4805.29, 4805.30, 4805.40, 4805.50, 4805.60, 4805.70, 4805.80, 4806.10, 4806.20, 4806.30, 4806.40, 4807.10, 4807.90, 4808.10, 4808.20, 4808.30, 4808.90, 4809.10, 4809.20, 4809.90, 4810.11, 4810.12, 4810.21,4810.29, 4810.31,4810.32, 4810.39, 4810,91,4810.99, 4811.10,4811.21, 4811.29, 4811.31, 4811.39, 4811.40, 4811.90 and 4823.20, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(41) In Chapter 49, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading Nos. 4902.10, 4902.90, 4904.00, 4905.10, 4905.91, 4905.99 and 4906.00), the entry "25%" shall be substituted;

(42) In Chapter 50, for the entry in column (4) occurring against all the sub-heading Nos., the entry "35%" shall be substituted, (43) In Chapter 51-

(i) in sub-heading Nos. 5101.11, 5101.19, 5101.21, 5101.29, 5101.30, 5102.10, 5102.20, 5103.10, 5103.20, 5103.30 and 5104.00, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted, (ii) in sub-heading Nos. 5105.10, 5105.21, 5105.29, 5105.30 and 5105.40, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(44) In Chapter 52, in sub-heading No. 5201.00, for the entry in column (4), the entry "5%" shall be substituted;

(45) In Chapter 53, in sub-heading Nos. 5301.10, 5301.21,5301.29, 5301.30, 5302.10, 5302.90, 5303.10, 5303.90, 5304.10, 5304.90, 5305.11, 5305.19, 5305.21, 5305.29, 5305.91 and 5305.99, for the entry in column (4) occurring against each of them. the entry "35%" shall be substituted;

(46) In Chapter 54, in sub-heading Nos. 5402.10, 5402.20, 5402.31, 5402.32, 5402.33. 5402.39, 5402.41, 5402.42, 5402.43, 5402.49, 5402.51, 5402.52, 5402.59, 5402.61, 5402.62, 5402.69, 5403.10, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41, 5403.42 and 5403.49, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(47) In Chapter 55, in sub-heading Nos. 5501.10, 5501.20, 5501.30, 5501.90, 5502.00, 5503.10, 5503.20, 5503.30, 5503.40, 5503.90, 5504.10, 5504.90, 5505.10, 5505.20, 5506.10, 5506.20, 5506.30. 5506.90 and 5507.00, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted, (48) In Chapter 68, in sub-heading Nos. 6806.10, 6806.20 and 6806.90, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(49) In Chapter 69, in sub-heading Nos. 6902.10, 6902.20, 6902.90, 6903.10, 6903.20 and 6903.90, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted', (50) In Chapter 72,-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 7202.11, 7202.19, 7202.21, 7202.29, 7202.30, 7202.41, 7202.49, 7202.50, 7202.60, 7202.70, 7202.80, 7202.91, 7202.92, 7202.93 and 7202.99), the entry "35%" shall be substituted;

(ii) in sub-heading Nos. 7202.11, 7202.19, 7202.21, 7202.29, 7202.30, 7202.41, 7202.49, 7202.50,7202.60, 7202.70, 7202.80, 7202.91,7202.92, 7202.93 and 7202.99, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted, (51) In Chapter 73, for the entry in column (4) occurring against all the sub-heading Nos., the entry "35%" shall be substituted, (52) In Chapter 74, in sub-heading Nos. 7401.10, 7401.20, 7402.00, 7403.11,7403.12. 7403.13, 7403.19, 7403.21,7403.22, 7403.23, 7403.29 and 7404.00, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted, (53) In Chapter 75, for the entry in column (4) occurring against all the sub-heading Nos., the entry "15%" shall be substituted'.

(54) In Chapter 76, for the entry in column (4) occurring against all the sub-heading Nos., the entry "25%" shall be substituted.

(55) In Chapter 78, for the entry in column (4) occurring against all the sub-heading Nos., the entry "35%" shall be substituted, (56) In Chapter 79, for the entry in column (4) occurring against all the sub-heading Nos., the entry "35%" shall be substituted;

(57) In Chapter 80, for the entry in column (4) occurring against all the sub-heading Nos., the entry "25%" shall be substituted, (58) In Chapter 81-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8104.11 and 8104.19), the entry "35%" shall be substituted, (ii) in sub-heading Nos. 8104.11 and 8104.19, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted, (59) In Chapter 84-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8407.21. 8407.31, 8407.32, 8407.33, 8407.34, 8408.20, 8409.91, 8409.99, 8414.30, 8414.80, 8414.90, 8415.10, 8415.20, 8415.81, 8415.82, 8415.83, 8415.90, 8418.21, 8418.22, 8418.29, 8418.91, 8418.99, 8422.11, 8422.19, 8422.90, 8423.10. 8448.19, 8450.11, 8450.12, 8450.19, 8450.20, 8450.90, 8451.10, 8451.90, 8452.10, 8452.30, 8452.40, 8452.90, 8469.12, 8469.20, 8469.30, 8471.10, 8471.30, 8471.41, 8471.49, 8471.50, 8471.60, 8471.70, 8471.80, 8471.90, 8472.10, 8472.20, 8472.30, 8472.90, 8473.10, 8473.30, 8473.40, 8473.50, 8479.50, 8479.60, 8479.89, 8482.10, 8482.20, 8482.30, 8482.40, 8482.50, 8482.80, 8482.91, 8482.99, 8483.20, 8485.10 and 8485.90), the entry "25%" shall be substituted, (ii) in sub-heading Nos. 8407.31, 8407.32, 8407.33, 8407.34, 8408.20, 8409.91, 8409.99, 8414.30, 8414.80, 8414.90, 8450.20. 8451.10, 8451.90, 8452.30 and 8452.40, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(iii) in sub-heading No. 8471.70, for the entry in column (4), the entry "5%" shall be substituted, (iv) in sub-heading No. 8473.50, for the entry in column (4), the entry "20%" shall be substituted, (v) in sub-heading Nos. 8479.50, 8479.60 and 8479.89, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted, (vi) in sub-heading Nos. 8482.10, 8482.20, 8482.30, 8482.40, 8482.50, 8482.80, 8482.91, 8482.99 and 8483.20, for the entry in column (4) occurring against each of them, the entry "15% plus Rs 150 per kg" shall be substituted', (vii) in sub-heading Nos. 8485.10 and 8485.90, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(60) in Chapter 85-

(i) In sub-heading Nos. 8501.10, 8501.20, 8501.31, 8501.32, 8501.33, 8501.34, 8501.40, 8501.51, 8501.52, 8501.53, 8501.61, 8501.62, 8501.63, 8501.64, 8502.11, 8502.12, 8502.13, 8502.20, 8502.31, 8502.39, 8502.40, 8503.00, 8504.10, 8504.21, 8504.22, 8504.23, 8504.31, 8504.32. 8504.33, 8504.34, 8504.40, 8504.50, 8504.90, 8505.11, 8505.19, 8505.20, 8505.30, 8505.90, 8508.10, 8508.20, 8508.80, 8508.90, 8514.10, 8514.20, 8514.30, 8514.40, 8514.90, 8515.11, 8515.19, 8515.21, 8515.29, 8515.31, 8515.39, 8515.80, 8515.90 and 8516.90, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted;

(ii) in sub-heading Nos. 8517.11, 8517.19, 8517.21 and 8517.22, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted.

(iii) in sub-heading Nos. 8517.30 and 8517.50, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted, (iv) in sub-heading No. 8517.80, for the entry in column (4), the entry "35%" shall be substituted, (v) in sub-heading Nos. 8518.90 and 8520.20, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted, (vi) in sub-heading No. 8522.10, for the entry in column (4), the entry "35%" shall be substituted;

(vii) in sub-heading Nos. 8523.11, 8523.12, 8523.13, 8523.20, 8523.90, 8524.31, 8524.40, 8524.91, 8525.10 and 8525.20, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted;

(viii) in sub-heading No. 8527.90, for the entry in column (4), the entry "35%" shall be substituted, (ix) in sub-heading Nos. 8529.10, 8529.90, 8530.10, 8530.80, 8530.90 and 8531.20, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted, (x) in sub-heading No. 8532.21, for the entry in column (4), the entry "15%" shall be substituted;\ (xi) in sub-heading Nos. 8532.22 and 8532.23, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted, (xii) in sub-heading No. 8532.24, for the entry in column (4), the entry "15%" shall be substituted.

(xiii) in sub-heading Nos. 8532.25, 8532.29 and 8532.30, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted, (xiv) in sub-heading Nos. 8532.90. 8533.10, 8533.21, 8533.29, 8533.31, 8533.39, 8533.40 and 8534.00, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted;

(xv) in sub-heading Nos. 8536.10, 8536.20, 8536.30, 8536.41, 8536.49, 8536.50. 8536.61, 8536.69, 8536.90 and 8537.10, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted, (xvi) in sub-heading No. 8537.20. for the entry in column (4), the entry "25%" shall be substituted;

(xvii) in sub-heading Nos. 8538.10, 8538.90 and 8540.11, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted, (xviii) in sub-heading Nos. 8540.12 and 8540.20. for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted, (xix) in sub-heading No. 8540.40, for the entry in column (4), the entry "5%" shall be substituted, (xx) in sub-heading Nos. 8540.50, 8540.60, 8540.71. 8540.72, 8540.79, 8540.81 and 8540.89, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted;

(xxi) in sub-heading No. 8540.91, for the entry in column (4), the entry "35%" shall be substituted;

(xxii) in sub-heading No. 8540.99, for the entry in column (4), the entry "25%" shall be substituted ;

(xxiii) in sub-heading Nos. 8541.10, 8541.21, 8541.29, 8541.30, 8541.40, 8541.50, and 8541.60, for the entry in column (4) occurring against each of them, the entry "15%" shall be substituted ;

(xxiv) in sub-heading Nos. 8542.12, 8542.13, 8542.14, 8542.19, 8542.30, 8542.40, 8542.50 and 8542.90, for the entry in column (4) occurring against each of them, the entry "5%" shall be substituted;

(xxv) in sub-heading Nos. 8543.11, 8543.19, 8543.20 and 8543.30, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted;

(xxvi) in sub-heading No. 8543.40, for the entry in column (4), the entry "35%" shall be substituted;

(xxvii) in sub-heading No. 8543.81, for the entry in column (4), the entry "25%" shall be substituted;

(xxviii) in sub-heading No. 8543.89, for the entry in column (4), the entry "35%" shall be substituted;

(xxix) in sub-heading Nos. 8543.90, 8544.70, 8545.11, 8545.19, 8545.20, 8545.90, 8546.10, 8546.20, 8546.90, 8547.10, 8547.20 and 8547.90, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted;

(xxx) in sub-heading Nos. 8548.10 and 8548.90, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(61) In Chapter 90, for the entry in column (4) occurring against all the sub-heading Nos. (except sub- heading Nos. 9001.10, 9001.20, 9001.30, 9001.40, 9001.50, 9001.90, 9002.11, 9002.19, 9002.20, 9002.90, 9003.11, 9003.19, 9003.90, 9004.10, 9004.90, 9005.10, 9005.80, 9005.90, 9006.10, 9006.20, 9006.30, 9006.40, 9006.51, 9006.52, 9006.53, 9006.59, 9006.61, 9006.62, 9006.69, 9007.11, 9007.19, 9007.20, 9008.10, 9008.20, 9008.30, 9008.40, 9009.11, 9009.12, 9009.21, 9009.22, 9009.30, 9010.10, 9010.41, 9010.42, 9010.49, 9010.50, 9010.60, 9022.19, 9022.29, 9022.30, 9022.90, 9026.20, 9026.80, 9026.90, 9027.20, 9027.30, 9027.50 and 9027.80), the entry "25%" shall be substituted;

(62) In Chapter 91-

(i) in sub-heading Nos. 9108.11, 9108.12, 9108.19, 9108.20, 9108.91, 9108.99, 9110.11, 9110.12, 9110.19 and 91 10.90, for the entry in column (4) occurring against each of them, the entry "25%" shall be substituted;

(ii) in sub-heading Nos. 9111.20, 91 1 1.80, 9112.10, 9112.80, 9112.90, 9113.20 and 9113.90, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(63) In Chapter 92, for the entry in column (4) occurring against all the sub-heading Nos., the entry "35%" shall be substituted;

(64) In Chapter 98-

(i) in sub-heading No. 9801.00, for the entry in column (4), the entry "25%" shall be substituted, (ii) in sub-heading Nos. 9802.00 and 9804.10, for the entry in column (4) occurring against each of them, the entry "35%" shall be substituted;

(65) In Chapter 99, heading No. 99.02 and the entries relating thereto shall be omitted. SCHEDULE 04: THE FOURTH SCHEDULE [See Section 134(1)(b)(ii)] PART I In the Schedule to the Central Excise Tariff Act-

(1) In Chapter 4,-

(i) in sub-heading No. 0401.13, for the entry in column (4). the entry "Nil" shall be substituted (ii) in sub-heading No. 0401.14, for the entry in column (4), the entry "16%" shall be substituted, (iii) in sub-heading Nos. 0402.11, 0403.11 and 0404.11, for the entry in column (4) occurring against each of them, the entry "Nil" shall be substituted, (2) In Chapter 9-

(i) NOTES 2 and 4 shall be omitted;

(ii) in sub-heading No. 0903.10, for the entry in column (4), the entry "Nil" shall be substituted;

(3) In Chapter II, in sub-heading No. 1102.00, for the entry in column (4), the entry "16%" shall be substituted, (4) In Chapter 15, in sub-heading Nos. 1506.00, 1507.00 and 1508.10, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted, (5) In Chapter 17, in sub-heading Nos. 1701.90 and 1704.10, for the entry in column (4) occurring against each of them, the entry " 16% " shall be substituted;, (6) In Chapter 18, in sub-heading Nos. 1801.00, 1802.00, 1803.00 and 1804.00, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(7) In Chapter 19, in sub-heading Nos. 1901.19, 1901.91, 1901.92, 1902.19, 1904.10 and 1905.31, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(8) In Chapter 21,-

(i) in sub-heading Nos. 2101.10, 2101.20, 2102.10, 2102.90 and 2105.00, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(ii) in sub-heading No. 2106.00, for the entry in column (4), the entry "24%" shall be substituted;

(iii) in sub-heading No. 2107.00, for the entry in column (4), the entry "16%" shall be substituted;

(iv) in sub-heading No. 2108.10, for the entry in column (4), the entry "24%" shall be substituted;

(v) in sub-heading Nos. 2108.20 and 2108.99, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(9) In Chapter 22-

(i) in sub-heading No. 2201.19, for the entry in column (4), the entry "16%" shall be substituted, (ii) in sub-heading No. 2201.20, for the entry in column (4), the entry "24%" shall be substituted;

(iii) in sub-heading No. 2202.19, for the entry in column (4), the entry "16%" shall be substituted;

(iv) in sub-heading No. 2202.20, for the entry in column (4), the entry "24%" shall be substituted, (v) in sub-heading Nos. 2202.99, 2203.00 and 2204.10, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted, (10) In Chapter 24-

(i) in sub-heading No. 2401.90, for the entry in column (4), the entry "24%" shall be substituted;

(ii) in sub-heading No. 2403.1 I, for the entry in column (4), the entry "Rs 75 per thousand" shall be substituted, (iii) in sub-heading Nos. 2404.40, 2404.50 and 2404.99, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted;

(11) In Chapter 25, in sub-heading Nos. 2502.21, 2502.30, 2502.40, 2502.50 and 2502.90, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted, (12) In Chapter 27-

(i) in sub-heading Nos. 2707.10, 2707.20, 2707.30, 2707.40, 2707.50, 2707.60 and 2707.90, for the entry in column (4) occurring against each of [hem, the entry "16%" shall be substituted', (ii) in sub-heading Nos. 2708.11, 2708.19 and 2708.20, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted;

(iii) in sub-heading Nos. 2710.11, 2710.12 and 2710.13, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted, (iv) in sub-heading Nos. 2710.14 and 2710.15, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted, (v) ill sub-heading No. 2710.19, for the entry in column (4), the entry "24%" shall be substituted, (vi) in sub-heading No. 2710.90, for the entry in column (4), the entry "16%" shall be substituted, (vii) in sub-heading No. 2711.11, 2711.12, 2711.19 and 2711.29, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted, (vii) in sub-heading Nos. 2712.10, 2712.20, 2712.90, 2713.11, 2713.12, 2713.20, 2713.30, 2714.10, 2714.90, 2715.10 and 2715.90, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted, (13) In Chapter 28, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading Nos. 2804.11, 2804.12, 2804.21, 2804.31, 2804.32, 2804.33, 2805.11. 2811.21, 2814.10, 2833.10, 2833.20, 2844.10, 2844.20, 2845.10, 2845.20, 2847.11, 2851.11, 2851.21 and 2851.30), the entry "16%" shall be substituted, (14) In Chapter 29, for the entry in column (4) occurring against all the sub-heading Nos., the entry "16%" shall be substituted, (15) In Chapter 30, in sub-heading Nos. 3001.00, 3003.10. 3004.90, 3005.20 and 3005.90, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted, (16) In Chapter 31, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading No. 3101.00), the entry "16%" shall be substituted;

(17) In Chapter 32-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3201.00 and 3215.10), the entry "16%" shall be substituted-, (ii) in sub-heading No. 3201.00, for the entry in column (4), the entry "8%" shall be substituted;

(iii) in sub-heading No. 3215.10, for the entry in column (4), the entry "Nil" shall be substituted;

(18) In Chapter 33-

(i) in sub-heading Nos. 3301.00, 3302.10 and 3302.90, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(ii) in sub-heading No. 3304.00, for the entry in column (4), the entry "24%" shall be substituted;

(iii) in sub-heading Nos. 3305.10 and 3305.91, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(iv) in sub-heading No. 3305.99, for the entry in column (4), the entry "24%" shall be substituted, (v) in sub-heading No. 3306.90, for the entry in column (4), the entry "16%" shall be substituted, (vi) in heading No. 33.07, for the entry in column (3), the following entry shall be substituted, namely:- "PRE-SHAVH, SHAVING OR AFTER-SHAVE PREPARATIONS (NOT CONTAINING SUBSTANCES SPECIFIED IN NOTE 1(d) TO THIS CHAPTER, PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILATORIES AND OTHER PERFUMERY, COSMETICS OR TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED ROOM DEODORIZERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES";

(vii) in sub-heading Nos. 3307.10 and 3307.20, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted, (viii) in sub-heading No. 3307.31, for the entry in column (4), the entry "16%" shall be substituted;

(ix) in sub-heading No. 3307.39, for the entry in column (4), the entry "24%" shall be substituted.

(x) in sub-heading No. 3307.49, for the entry in column (4), the entry "16%" shall be substituted.

(xi) in sub-heading Nos. 3307.50 and 3307.90, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted, (19) In Chapter 34-

(i) in sub-heading No. 3401.12, in column (3), the words "for heating" shall be omitted;

(ii) in sub-heading Nos. 3401.19, 3401.20, 3401.30, 3402.90, 3403.10, 3403.90, 3404.00, 3405.10, 3405.20, 3405.30, 3405.40, 3405.90, 3406.90 and 3407.00, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(20) In Chapter 35, for the entry in column (4) occurring against all the sub-heading Nos., the entry "16%" shall be substituted;

(21) In Chapter 36, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading No. 3605.00), the entry "!6%" shall be substituted-, (22) In Chapter 37, in sub-heading Nos. 3701.10, 3701.20, 3701.90, 3702.10, 3702.20, 3702.90, 3703.10, 3703.20, 3704.10, 3704.20, 3704.90 and 3707.00, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(23) In Chapter 38, for the entry in column (4) occurring against all the sub-heading Nos. (except sub- heading Nos. 380519, 3806.19, 3808.10, 3808.20, 3823.00 and 3824.20), the entry "16%" shall be substituted;

(24) In Chapter 39-

(i) in sub-heading Nos. 3901.10, 3901.20, 3901.30, 3901.90, 3902.10, 3902.20, 3902.30, 3902.90 and 3903.10, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted;

(ii) in sub-heading Nos. 3903.20 and 3903.30, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(iii) in sub-heading Nos. 3903.90, 3904.10, 3904.21, 3904.22, 3904.30, 3904.40, 3904.50, 3904.61, 3904.69 and 3904.90, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted, (iv) in sub-heading Nos. 3905.10, 3905.20, 3905.90, 3906.10, 3906.20, 3906.90, 3907.10, 3907.20, 3907.30, 3907.40, 3907.50, 3907.60, 3907.70, 3907.80, 3907.91, 3907.99, 3908.10. 3912.90, 3913.10, 3913.20, 3913.30, 3913.90 and 3914.00, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted, (v) in sub-heading Nos. 3915.10, 3915.20. 3915.30, 3915.90, 3916.90, 3917.00, 3918.10, 3918.90,3919.00,3920.11,3920.12,3920.13,3920.14,3920.15,3920.16,3920.17,3920.18, 3920.19, 3920.21,3920.22, 3920.23, 3920.24, 3920.25, 3920.26, 3920.27, 3920.28, 3920.29, 3920.31, 3920.32, 3920.33, 3920.34, 3920.35, 3920.36, 3920.37, 3920.38, 3920.39, 3921.11, 3921.19, 3921.90, 3922.10, 3922.20 and 3922.90, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted;

(vi) in sub-heading No. 3923.10, for the entry in column (4), the entry "16%" shall be substituted, (vii) in sub-heading No. 3923.90, for the entry in column (4), the entry "24%" shall be substituted, (viii) in sub-heading No. 3924.10, for the entry in column (4), the entry "16%" shall be substituted;.

(ix) in sub-heading Nos. 3924.90, 3925.10, 3925.20, 3925.30, 3925.91, 3925.99, 3926.10 and 3926.90, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted;

(25) In Chapter 40-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 4001.00, 4005.10, 4005.20, 4006.10, 4008.11, 4008.19, 4008.21, 4008.22, 4010.10, 4010.90, 4011.10, 4011.90, 4012.11, 4012.19, 4012.90, 4013.10, 4013.90, 4014.10 and 4016.11), the entry "16%" shall be substituted, (ii) in sub-heading Nos. 4006.10, 4008.19, 4008.22, 4010.10, 4010.90, 4011.90, 4012.11, 4012.19, 4012.90, 4013.90 and 4016.11, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted, (26) In Chapter 42, in sub-heading Nos. 4201.10 and 4201.90, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted, (27) In Chapter 43, in sub-heading No. 4301.00, for the entry in column (4), the entry "24%" shall be substituted;

(28) In Chapter 44, in sub-heading Nos. 4402.00. 4404.90, 4405.90, 4408.10, 4408.20, 4408.30, 4408.40, 4408.90, 4409.00 and 4410. II, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(29) In Chapter 45, in sub-heading No. 4501.00, for the entry in column (4), the entry "16%" shall be substituted;

(30) In Chapter 47, in sub-heading No. 4702.90, for the entry in column (4), the entry "16%" shall be substituted, (31) In Chapter 48-

(i) after NOTE 10, the following NOTE shall be inserted, namely :- 10-A. In relation to the thermal paper falling under this Chapter, the process of slitting or cutting or both of these processes shall amount to "manufacture".';

(ii) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 4801.00, 4802.10, 4802.20, 4802.30, 4804.10, 4804.20, 4811.31, 4817.00, 4818.10, 4819.11, 4819.12, 4820.00, 4821.00, 4823.10, 4823.20, 4823.30 and 4823.40), the entry "16%" shall be substituted'.

(iii) in sub-heading No. 4811.31, for the entry in column (4), the entry "24%" shall be substituted:

(iv) in sub-heading No. 4818.10, forthe entry in column (4), the entry "8%" shall be substituted ;

(v) in sub-heading No. 4823.40. for the entry in column (4), the entry "24%" shall be substituted, (32) In Chapter 49, in sub-heading No. 4901.10, for the entry in column (4), the entry "16%" shall be substituted, (33) In Chapter 50, in sub-heading No. 5004.19, for the entry in column (4), the entry "16%" shall be substituted, (34) In Chapter 51, in sub-heading Nos. 5108.00, 5109.00, 5110.10. 5110.21, 51 10.22, 5110.23, 5110.29, 51 II.10, 51 II.21, 5111.22, 51 II.23, 5111.29, 5112.10, 5112.21, 5112.22, 51 12.23 and 51 12.29, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted, (35) In Chapter 52-

(i) in sub-heading No. 5204.10, for the entry in column (4), the entry "8%" shall be substituted, (ii) in sub-heading Nos. 5204.90, 5205.11, 5205.19, 5206.11 and 5206.12, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted, (iii) in sub-heading Nos. 5207.10, 5207.21, 5207.22, 5207.23, 5207.29, 5208.10, 5208.21, 5208.22, 5208.23, 5208.29, 5209.10, 5209.21, 5209.22, 5209.23 and 5209.29, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted;

(36) In Chapter 53, in sub-heading Nos. 5302.10, 5302.90, 5304.10, 5304.90, 5305.11, 5305.19, 5305.21, 5305.29, 5305.91, 5305.99, 5306.11, 5306.19, 5308.11, 5308.12, 5308.13, 5308.14, 5308.19, 53 II. 10, 5311.21, 53 II. 22, 53 II. 23 and 5311.29, for the entry in column (4) occurring against each of them, the entry "!6%" shall be substituted, (37) In Chapter 54-

(i) in NOTE 3, for the words "cabling or any other process" the words "cabling, air-mingling, air texturing or any other process" shall be substituted, (ii) in sub-heading Nos. 5401.10 and 5401.20, for the entry in column (4) occurring against each of them, the entry " 16%" shall be substituted, (iii) in sub-heading Nos. 5402.10, 5402.20, 5402.31 and 5402.32, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted, (iv) in sub-heading No. 5402.39, for the entry in column (4), the entry "16%" shall be substituted;

(v) in sub-heading Nos. 5402.41, 5402.42 and 5402.43, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted;

(vi) in sub-heading No. 5402.49, for the entry in column (4) the entry "16%" shall be substituted, (vii) in sub-heading Nos. 5402.51 and 5402.52, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted, (viii) in sub-heading No. 5402.59, for the entry in column (4), the entry "16%" shall be substituted, (ix) in sub-heading Nos. 5402.61 and 5402.62, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted; (x~) in sub-heading Nos. 5402.69, 5403.10, 5403.20, 5403.31, 5403.32, 5403.33, 5403.39, 5403.41. 5403.42. 5403.49, 5404.10, 5404.90 and 5405.00, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted ;

(xi) ill sub-heading Nos. 5406.10, 5406.21, 5406.22, 5406.23, 5406.29, 5407.10, 5407.21, 5407.22, 5407.23 and 5407.29, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted;

(38) In Chapter 55-

(i) in NOTE 2, for the words "cabling or any other process", the words "cabling, air-mingling, air texturing or any other process" shall be substituted;

(ii) in sub-heading Nos. 5501.10, 5501.20, 5501.30, 5501.90, 5502.00, 5503.10, 5503.20, 5503.30, 5503.40, 5503.90, 5504.10 and 5504.90, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(iii) in sub-heading No. 5505.10, for the entry in column (4), the entry "24%" shall be substituted;

(iv) in sub-heading Nos. 5505.20, 5506.10, 5506.20, 5506.30, 5506.90, 5507.00, 5508.10. 5509.90, 5510.11, 5510.12 and 5510.90, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted ;

(v) in sub-heading Nos. 5511.10, 5511.21, 5511.22. 5511.23, 5511.29, 5512.10, 5512.21, 5512.22, 5512.23, 5512.29, 5513.10, 5513.21, 5513.22, 5513.23, 5513.29, 5514.10, 5514.21, 5514.22, 5514.23 and 5514.29, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted;

(39) In Chapter 56, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading Nos. 5607.10 and 5608.1 i), the entry "16%" shall be substituted, (40) In Chapter 57, in sub-heading Nos. 5702.19 and 5703.90, for the entry in column (4) occurring against each of them, the entry "24% " shall be substituted, (41) In Chapter 58-

(i) in sub-heading Nos. 5801.11 and 5801.12, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(ii) in sub-heading Nos. 5801.21, 5801.22, 5801.31 and 5801.32, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted;

(iii) in sub-heading Nos. 5801.91 and 5801.92, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted', (iv) in sub-heading Nos. 5802.21, 5802.22, 5802.31 and 5802.32, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted;

(v) in sub-heading Nos. 5802.41, 5802.42, 5802.51, 5802.52, 5804.11, 5804.12, 5804.19, 5806.10 and 5806.20, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(vi) in sub-heading Nos. 5806.31 and 5806.32, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted;

(vii) in sub-heading Nos. 5806.39, 5806.40, 5808.90, 5809.00 and 5810.00 for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(42) In Chapter 59-

(i) in sub-heading Nos. 5902.10, 5902.20, 5902.90, 5903.10, 5903.20 and 5903.90, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted (ii) in sub-heading Nos. 5904.10, 5904.91, 5904.92 and 5905.00, for the entry in column (4) occurring against each of them. the entry "24%" shall be substituted, (iii) in sub-heading Nos. 5906.99, 5907.11, 5907.12 and 5907.19, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(iv) in sub-heading No. 5907.90, for the entry in column (4). the entry "24%" shall be substituted;

(v) in sub-heading Nos. 5908.00 and 5909.00, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(vi) in sub-heading No. 5910.00. for the entry in column (4), the entry "24%" shall be substituted, (vii) in sub-heading Nos. 5911.10, 5911.20, 5911.30, 5911.40 and 5911.90, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted, (43) In Chapter 60-

(i) in sub-heading Nos. 6001.1 I and 6001.12, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted, (ii) in sub-heading No. 6001.19, for the entry in column (4), the entry "16%" shall besubstituted, (iii) in sub-heading Nos. 6001.21 and 6001.22, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted;

(iv) in sub-heading No. 6001.29, for the entry in column (4), the entry "16%" shall be substituted;

(v) in sub-heading Nos. 6001.91 and 6001.92, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted, (vi) in sub-heading Nos. 6001.99, 6002.10 and 6002.20, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(vii) in sub-heading No. 6002.30, for the entry in column (4), the entry "8%" shall be substituted;

(viii) in sub-heading No. 6002.41, for the entry in column (4), the entry " 16%" shall be substituted, (ix) in sub-heading Nos. 6002.42 and 6002.43, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted;

(x) in sub-heading Nos. 6002.49 and 6002.91, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted.

(xi) in sub-heading Nos. 6002.92 and 6002.93, for the entry in column (4) occurring against each of them, the entry "8%" shall be substituted, (xii) in sub-heading No. 6002.99, for the entry in column (4), the entry "16%" shall be substituted, (44) In Chapter 63, in sub-heading Nos. 6305.31 and 6305.39, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted, (45) In Chapter 64, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading Nos. 6401.12, 6401.13 and 6401.92), the entry "16%" shall be substituted, (46) In Chapter 65, for the entry in column (4) occurring against all the sub-heading Nos., the entry "16%" shall be substituted ;

(47) In Chapter 67, in sub-heading Nos. 6701.00 and 6702.00, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted;

(48) In Chapter 68, for the entry in column (4) occurring against all the sub-heading Nos. (except sub- heading Nos. 6807.10 and 6807.20), the entry "16%" shall be substituted;

(49) In Chapter 69-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 6901.10, 6901.20 and 6906.10), the entry "16%" shall be substituted, (ii) in sub-heading No. 6906.10, for the entry in column (4), the entry "24%" shall be substituted, (50) In Chapter 70, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading Nos. 7010.11,7010.12, 7010.21, 7011.10, 7012.10, 7013.10 and 7015.00), the entry "16%" shall be substituted, (51) In Chapter 71, in sub-heading Nos. 7101.39, 7101.40, 7101.70, 7101.80 and 7101.90, for the entry in column (4) occurring against each of them, the entry "16%" shall be substituted, (52) In Chapter 72, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading Nos. 7204.21, 7219.30, 7220.30 and 7222.50), the entry "16%" shall be substituted.

(53) In Chapter 73, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading Nos. 7308.50, 7319.10, 7323.10 and 7326.21), the entry "16%" shall be substituted, (54) In Chapter 74. for the entry in column (4) occurring against all the sub-heading Nos. (except subheading \Nos. 7404.10, 7408.12, 7408.22 and 7418.10), the entry "16%" shall be substituted;

(55) In Chapter 75, for the entry in column (4) occurring against all the sub-heading Nos., the entry "16%" shall be substituted, (56) In Chapter 76, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading Nos. 7602.10 and 7615.20), the entry "16%" shall be substituted-, (57) In Chapter 78, for the entry in column (4) occurring against all the sub-heading Nos., the entry "16%" shall be substituted, (58) In Chapter 79, for the entry in column (4) occurring against all the sub-heading Nos., the entry "16%" shall be substituted, (59) In Chapter 80, for the entry in column (4) occurring against all the sub-heading Nos., the entry "16%" shall be substituted;

(60) In Chapter 81, for the entry in column (4) occurring against all the sub-heading Nos., the entry "16%" shall be substituted;

(61) In Chapter 82, for the entry in column (4) occurring against all the sub-heading Nos. (except subheading No. 8215.00), the entry "16%" shall be substituted, (62) In Chapter 83, for (he entry in column (4) occurring against all the sub-heading Nos., the entry "16%" shall be substituted;

(63) In Chapter 84-

(i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8401.10, 8413.11, 8413.12, 8413.13, 8413.14, 8413.20, 8413.91, 8414.10, 8414.20, 8414.30, 8414.91, 8414.92, 8415.00, 8418.90, 8424.10, 8424.91, 8432.00, 8433.00, 8434.10, 8434.90. 8436.00, 8437.00, 8442.10, 8442.20, 8452.11, 8452.19, 8452.20, 8452.30, 8452.90, 8469.10, 8476.91, 8479.11, 8481.10, 8481.20, 8481.91, 8481.92 and 8483.10), the entry "16%" shall be substituted;

(ii) in sub-heading Nos. 8414.30, 8414.92, 8415.00, 8418.90, 8476.91, 8481.10 and 8481.91, for the entry in column (4) occurring against each of them, the entry "24%" shall be substituted;

(64) In Chapter 85-

(i) for "NOTE 7" inserted vide Finance (No.

2) Act, 1998 (21 of 1998), "NOTE 7-A" shall be substituted-, (ii) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8502.10, 8524.20, 8524.32, 8527.10, 8528.10, 8528.21, 8528.22, 8528.23, 8528.24, 8528.90, 8536.10 and 8539.10), the entry "16%" shall be substituted;

(iii) in sub-heading No. 8536.10, for the entry in column (4), the entry "24%" shall be substituted ;

(65) In Chapter 86, for the entry in column (4) occurring against all the sub-heading Nos., the entry "16%" shall be substituted;

(66) In Chapter 87-

(i) in sub-heading No. 8701.90, for the entry in column (4), the entry "16%" shall be substituted;

(ii) in sub-heading No. 8702.10, for the entry in column (4), the entry "24%" shall be substiluted, (iii) in sub-heading Nos. 8702.90 and 8703.10, for the entry in column (4), occurring against each of them, the entry "16%" shall be substituted, (iv) in sub-heading No. 8703.90, for the entry in column (4), the entry "24%" shall be substituted, (v) in sub-heading Nos. 8704.10, 8704.20 and 8704.30, for the entry in column (4), occurring against each of them, the entry "16%" shall be substituted;

(vi) in sub-heading No. 8704.90, for the entry in column (4), the entry "24%" shall be substituted;

(vii) in sub-heading Nos. 8705.00 and 8706.19, for the entry in column (4), occurring against each of them, the entry "16%" shall be substituted, (viii) in sub-heading No. 8706.21, for the entry in column (4), the entry "24%" shall be substituted, (ix) in sub-heading Nos. 8706.29 and 8706.31 for the entry in column (4), occurring against each of them, the entry "16%" shall be substituted;

(x) in sub-heading No. 8706.39, for the entry in column (4), the entry "24%" shall be substituted;

(xi) in sub-heading Nos. 8706.41 and 8706.42, for the entry in column (4), occurring against each of them, the entry "16%" shall be substituted. Central Bare Acts

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What does Finance Act, 1999 Section 139 provide?

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