Section 9619(71) in THE FINANCE ACT, 2021

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Union of India - Subsection

Section 9619(71) in THE FINANCE ACT, 2021

(71)in Chapter 97, —

(i)after Note 1, the following Note shall be inserted, namely :—

“2. Heading 9701 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.”;

(ii)the existing Notes 2, 3, 4 and 5 shall respectively be re-numbered as Notes 3, 4, 5 and 6;

(iii)for heading 9701, sub-heading 9701 10, tariff items 9701 10 10 to 9701 10 90, subheading 9701 90, tariff items 9701 90 91 to 9701 90 99, and the entries relating thereto, the following shall be substituted, namely :—

“9701 PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF HEADING 4906 AND OTHER THAN HAND- PAINTED OR HANDDECORATED MANUFACTURED ARTICLES; COLLAGES, MOSAICS AND SIMILAR DECORATIVE PLAQUES- Of an age exceeding 100 years :

- Of an age exceeding 100 years :

9701 21 00	- - Paintings, drawings and pastels	U	10% -
9701 22 00	- - Mosaics	u	10% -
9701 29 00	- - Other	U	10% -
	- Other :		10% -
9701 91 00	- - Paintings, drawings and pastels	u	10% -
9701 92 00	- - Mosaics	u	10% -
9701 99 00	- - Other	u	10% -”;

(iv)for tariff item 9702 00 00 and the entries relating thereto, the following shall be substituted, namely :—

9702	ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS
9702 10 00	- Of an age exceeding 100 years	u	10% -
9702 90 00	- Other	u	10% -”;

(v)for heading 9703, sub-heading 9703 00, tariff items 9703 00 10 to 9703 00 90 and the entries relating thereto, the following shall be substituted, namely :—

9703 10	- Of an age exceeding 100 years :
9703 10 10	- - - Of metal	u	10% -
9703 10 20	- - - Of stone	u	10% -
9703 10 90	- - - Other	u	10% -
9703 90	- Other :	u	10% -
9703 90 10	- - - Of metal	u	10% -
9703 90 20	- - - Of stone	u	10% -
9703 90 90	- - - Other	u	10% -”;

(vi)for heading 9705, sub-heading 9705 00, tariff items 9705 00 10 and 9705 00 90 and the entries relating thereto, the following shall be substituted, namely :—

“9705 COLLECTIONS AND COLLECTORS’ PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL, OR NUMISMATIC INTEREST

9705 10 00	- Collections and collectors' pieces of archaeological, ethnographic or historical interest	U	10% -
	- Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest :
9705 21 00	- - Human specimens and parts thereof	U	10% -
9705 22 00	- - Extinct or endangered species and parts thereof	u	10% -
9705 29 00	- - Other	U	10% -
	- Collections and collectors' pieces of numismatic interest :
9705 31 00	- - Of an age exceeding 100 years	u	10% -
9705 39 00	- - Other	u	10% -”;

(vii)for tariff item 9706 00 00 and the entries relating thereto, the following shall be substituted, namely :—

“9706	ANTIQUES OF AN AGE EXCEEDING 100 YEARS
9706 10 00	- Of an age exceeding 250 years	u	10% -
9709 90 00	- Other	u	10% -”

THE FIFTH SCHEDULE[See section 96(i)]In the Fourth Schedule to the Central Excise Act, in Chapter 27, for heading 2709, tariff items 2709 10 00 and 2709 20 00 and the entries relating thereto, the following shall be substituted, namely :––

Tariff Item	Description of goods	Unit	Rate of Duty
(1)	(2)	_(3)	(4)

2709 00	-- Petroleum oils and oils obtained from bituminous minerals, crude
2709 00 10	--- Petroleum crude	kg.	Nil
2709 00 90	--- Other	kg.	….. ”.

THE SIXTH SCHEDULE[See section 96 (ii)]In the Fourth Schedule to the Central Excise Act,––

Tariff Item	Description of goods	Unit	Rate of Duty
(1)	(2)	_(3)	(4)

(a)in SECTION IV, for Section heading, the following Section heading shall be substituted, namely:––

“TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY”;

(b)in Chapter 24,––

(i)for Chapter heading, the following Chapter heading shall be substituted, namely:––

“Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body”;

(ii)after Note 3, the following Notes shall be inserted, namely:––

“4. Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404.

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Union of India - Subsection

Section 9619(71) in THE FINANCE ACT, 2021