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TypeBare Act JurisdictionCentral Government

Finance Act 1976 Schedule V

Fifth Schedule

~1 min read
https://sooperkanoon.com/act/9943

Bare act section · Research

About this section

Finance Act 1976 Schedule V is part of Finance Act 1976 - 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.

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Section Text

The Fifth Schedule

[See section 37]

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

(i) in Item No. 4, under "II. Manufactured tobacco -", for sub-item (1), the following sub-item shall be substituted, namely :-

"(1) Cigars and cheroots. Fifty per cent. ad valorem.";

(ii) in Item No. 19, -

(a) in the second column, for the words, "impregnated or coated", wherever they occur, the words "impregnated, coated or laminated" shall be substituted;

(b) for the entries in the third column, against sub-items I(2) (a), I(2)(b), I(2)(c), I(2)(d), I(2)(e) and I(2)(f), the entries "Two and a half per cent. ad valorem.", "Two and a half per cent. ad valorem.", "Two per cent. ad valorem.", "One per cent. ad valorem.", "One-half per cent. ad valorem.", and "Two and a half per cent. ad valorem." shall, respectively, be substituted;

(iii) in Item No. 22, in the second column, for the words "impregnated or coated", wherever they occur, the words "impregnated, coated or laminated" shall be substituted.

Frequently asked questions

What does Finance Act 1976 Schedule V provide?

Section Schedule V of the Finance Act 1976 (Fifth Schedule) is reproduced on this page as part of the Finance Act 1976. 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 1976 Schedule V?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act 1976 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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