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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Schedule IX

The Ninth Schedule

~2 min read
https://sooperkanoon.com/act/9405

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About this section

Finance Act, 2003 Schedule IX is part of Finance Act, 2003 - The Ninth Schedule. Read the section text below and explore Indian court judgments that cite it.

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Section Text

THE NINTH SCHEDULE

[See section 54(1)]
S. No. Notification No. and date Amendment Date of effect of amendment
(1) (2) (3) (4)
1. G.S.R. 508 (E), dated the 8th July, 1999 [32/99 -Central Excise, dated the 8th July, 1999] In the said notification, in the opening paragraph, --(i) the following proviso shall be inserted at the end, namely: --"Provided that exemption contained in this notification shall not be applicable to --(a) cigarettes falling under Chapter 24 of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and(b) pan masala containing tobacco, falling under sub-heading No. 2106.00 or 2404.49, as the case may be, of the First Schedule or the Second Schedule to the said Central Excise Tariff Act. " 8th July, 1999
(ii) for the proviso, as inserted by clause (i), the following proviso shall be substituted, namely: --"Provided that the exemption contained in this notification shall not be applicable to the goods falling under Chapter 24:"; 1stMarch, 2001.
(iii) after the proviso, the following proviso shall be inserted, namely: --"Provided further that exemption contained in this notification shall not be applicable to the goods manufactured and cleared from --(1) Numaligrah Refineries Limited; or(2) Bongaigaon Refineries and Petrochemicals Limited; or(3) Indian Oil Corporation, Guwahati; or(4) Assam Oil Division, Indian Oil Corporation, Digboi,". 12th February, 2002.
2. G.S.R. 509 (E), dated the 8th July, 1999 [33/1999-Central Excise, dated the 8th July, 1999] In the said notification, in the opening paragraph, --(i) the following proviso shall be inserted at the end, namely: --"Provided that exemption contained in this notification shall not be applicable to -- .(a) cigarettes falling under Chapter 24 of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986); and(b) pan masala containing tobacco, falling under sub-heading No. 2106.00 or 2404.49, as the case may be, of the First Schedule or the Second Schedule to the said Central Excise Tariff Act."; 8th July, 1999.
(ii) for the proviso, as inserted by clause (i), the following proviso shall be substituted, namely: --"Provided that the exemption contained in this notification shall not be applicable to the goods falling under Chapter 24.". 1st March, 2001.

Frequently asked questions

What does Finance Act, 2003 Schedule IX provide?

Section Schedule IX of the Finance Act, 2003 (The Ninth Schedule) is reproduced on this page as part of the Finance Act, 2003. 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, 2003 Schedule IX?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Schedule IX. Advanced act search can narrow results by court, year, or additional act filters.

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