SCH 03 - THIRD SCHEDULE - Finance Act, 2002

Sch. 3. III-SCHEDULE.- THE THIRD SCHEDULE See section 142(1) In the Schedule to the notification, referred to in sub-section (/) of section 136, for the entry "16. Mineral based.", the following entry shall be substituted, namely:- '16. Mineral based. Explanation- For the removal of doubts, it is hereby declared that for the purposes of this notification, "mineral" does not include crude petroleum oils and the expression "mineral based" shall be construed accordingly.'.