Section 122 - Application of Scheme to indirect tax enactments. - Finance (No. 2) Act, 2019

Application of Scheme to indirect tax enactments. 122. 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.