Clause 121 - Application of Scheme to indirect tax enactments. - Finance (No. 2) Bill, 2019

Application of Scheme to indirect tax enactments. 121. This Scheme shall be applicable to the following enactments, namely:- (a) the Central Excise Act, 1944 (1 of 1944.) or the Central Excise Tariff Act, 1985 (5 of 1986.) or Chapter V of the Finance Act, 1994 (32 of 1994.) and the rules made thereunder; (b) the following Acts, namely:- (i) the Agricultural Produce Cess Act,1940;( 27 of 1940.) (ii) the Coffee Act, 1942; (7 of 1942.) (iii) the Mica Mines Labour Welfare Fund Act, 1946;( 22 of 1946.) (iv) the Rubber Act, 1947; (24 of 1947.) (v) the Salt Cess Act, 1953; (49 of 1953.) (vi) the Medicinal and Toilet Preparations (Excise Duties) Act, 1955; (16 of 1955.) (vii) the Additional Duties of Excise (Goods of Special Importance) Act, 1957; (58 of 1957.) (viii) the Mineral Products (Additional Duties of Excise and Customs) Act, 1958; (57 of 1958.) (ix) the Sugar (Special Excise Duty) Act, 1959; (58 of 1959.) (x) the Textiles Committee Act, 1963; (41 of 1963.) (xi) the Produce Cess Act, 1966; (15 of 1966.) (xii) the Limestone and Dolomite Mines Labour Welfare Fund Act, 1972; (62 of 1972.) (xiii) the Coal Mines (Conservation and Development) Act, 1974; (28 of 1974.) (xiv) the Oil Industry (Development) Act, 1974; (47 of 1974.) (xv) the Tobacco Cess Act, 1975; (26 of 1975.) (xvi) the Iron Ore Mines, Manganese Ore Mines and Chrome Ore Mines Labour Welfare Cess Act, 1976; (55 of 1976.) (xvii) the Bidi Workers Welfare Cess Act, 1976; (56 of 1976) (xviii) the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978; (40 of 1978) (xix) the Sugar Cess Act, 1982; (3 of 1982.) (xx) the Jute Manufacturers Cess Act, 1983; (28 of 1983.) (xxi) the Agricultural and Processed Food Products Export Cess Act, 1985; (2 of 1986.) (xxii) the Spices Cess Act, 1986; (11 of 1986.) (xxiii) the Finance Act, 2004; (22 of 2004.) (xxiv) the Finance Act, 2007; (17 of 2007.) (xxv) the Finance Act, 2015; (20 of 2015.) (xxvi) the Finance Act, 2016; (28 of 2016.) (c) any other Act, as the Central Government may, by notification in the Official Gazette, specify.