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        F. Acts / Amendment Acts

        SCHEDULE 03 - THIRD SCHEDULE

        Finance Act, 2002
        SCHEDULE

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        Mineral based definition amended to exclude crude petroleum oils, narrowing the notification's mineral classification scope. Substitution of entry 16 'Mineral based' in the Third Schedule to the Finance Act, 2002, includes an explanatory declaration that, for the purposes of the notification, 'mineral' does not include crude petroleum oils and the expression 'mineral based' shall be construed accordingly.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Mineral based definition amended to exclude crude petroleum oils, narrowing the notification's mineral classification scope.

                                Substitution of entry 16 "Mineral based" in the Third Schedule to the Finance Act, 2002, includes an explanatory declaration that, for the purposes of the notification, "mineral" does not include crude petroleum oils and the expression "mineral based" shall be construed accordingly.


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