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TypeBare Act JurisdictionCentral Government

Finance Act, 2006 Schedule V

Fifth Schedule

~1 min read
https://sooperkanoon.com/act/48638

Bare act section · Research

About this section

Finance Act, 2006 Schedule V is part of Finance Act, 2006 - Fifth Schedule. 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

THE FIFTH SCHEDULE

(See section 66)

Part I

In the Third Schedule to the Central Excise Act,--

(1) after S. No. 71 and the entries relating thereto, the following S.No., heading and entries shall be inserted, namely:--

S. No.

Heading, sub-heading or tariff item

Description of goods

(1)

(2)

(3)

"71A.

8443

Fascimile machines";

(2) after S.No.76 and the entries relating thereto, the following S. No., heading and entries shall be inserted, namely:--

(1)

(2)

(3)

"76 A.

8508

Vacuum Cleaners with self contained electric motor";

(3) against S.No. 77, for the entry in column (3), the following entry shall be substituted, namely:--

"Electro-mechanical domestic appliances with self contained electric motor, other than vacuum cleaners of heading 8508";

(4) against S.No. 81, in the entry in column (3), the words "; facsimile machines" shall be omitted;

(5) against S.No. 84, for the entry in column (3), the following entry shall be substituted, namely:--

"Unrecorded audio cassettes; recorded or unrecorded video cassettes; recorded or unrecorded magnetic discs";

(6) against S. Nos. 85, 86, 87 and 88, the entries in columns (2) and (3) shall be omitted;

(7) for S. No. 89 and the entries relating thereto, the following S. No., heading and entries shall be substituted, namely:--

(1)

(2)

(3)

"89

8525 or

Cellular or mobile phones

8517

89A.

8527

Pagers";

Part II

In the Third Schedule to the Central Excise Act, after S. No. 99 and the entries relating thereto, the following entries shall be inserted, namely:--

(1)

(2)

(3)

"100.

Any heading

Parts, components and assemblies of automobiles

101.

3808 30 40

Plant-growth regulator

102.

9603 21 00

Toothbrush".

Frequently asked questions

What does Finance Act, 2006 Schedule V provide?

Section Schedule V of the Finance Act, 2006 (Fifth Schedule) is reproduced on this page as part of the Finance Act, 2006. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2006 Schedule V?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2006 Schedule V. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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