Recognition of chartered accountant expands authorised professional eligibility under central excise law by adding a statutory definition.

Amendment replaces references to cost accountant with cost accountant or chartered accountant in the operative subsections, renumbers the existing Explanation as Explanation 1, and inserts an Explanation 2 that defines chartered accountant by reference to the chartered accountants statute, thereby expanding professional eligibility for functions under the excise provision.

---

---

---