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TypeBare Act JurisdictionCentral Government

Finance Act 1973 Schedule IV

Fourth Schedule

~1 min read
https://sooperkanoon.com/act/4901

Bare act section · Research

About this section

Finance Act 1973 Schedule IV is part of Finance Act 1973 - Fourth Schedule. Read the section text below and explore Indian court judgments that cite it.

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Section Text

The Fourth Schedule

(See section 29)

Item No. in the First Schedule to the Central Excises and Salt Act, 1944

Description of goods

Rate of additional duty

(1)

(2)

(3)

In the first Schedule to the Additional Duties of Excise Act, -

(i) in Item No. 4, under "II. Manufactured tobacco -", after sub-item (3), the following sub-item shall be inserted, namely :-

"(4) Smoking mixtures for pipes and cigarettes.

One hundred per cent. ad valorem.";

(ii) in Item No. 19, after sub-item I(1), the following shall be inserted, namely :-

"(1A) Cotton fabrics other than those falling under (1), ad valorem.". containing 30 per cent. or more by weight, of fibre, or yarn, or both, of non-cellulosic origin.

Two and a half per cent.

Frequently asked questions

What does Finance Act 1973 Schedule IV provide?

Section Schedule IV of the Finance Act 1973 (Fourth Schedule) is reproduced on this page as part of the Finance Act 1973. 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 1973 Schedule IV?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1973 Schedule IV. 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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