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    <title>THE FIFTH SCHEDULE</title>
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    <description>The Fifth Schedule adds a new serial 2C to G.S.R. 95(E) creating a temporary duty exemption for polyester staple fibre or filament yarn manufactured from plastic scrap or waste (including waste PET bottles) and for tow captively consumed in producing those goods, effective for the period specified in the schedule; it also inserts table entries against Chapter 71, Sl. No. 24, exempting specified unbranded articles of certain precious metals for the stated period.</description>
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      <description>The Fifth Schedule adds a new serial 2C to G.S.R. 95(E) creating a temporary duty exemption for polyester staple fibre or filament yarn manufactured from plastic scrap or waste (including waste PET bottles) and for tow captively consumed in producing those goods, effective for the period specified in the schedule; it also inserts table entries against Chapter 71, Sl. No. 24, exempting specified unbranded articles of certain precious metals for the stated period.</description>
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