Omission of Explanation to section 32K narrows interpretive guidance under the Central Excise Act, affecting statutory construction. Clause 99 of the Bill deletes the Explanation to subsection (1) of section 32K of the Central Excise Act, removing the express interpretive guidance ... Summary
Omission of Explanation to section 32K narrows interpretive guidance under the Central Excise Act, affecting statutory construction.
Clause 99 of the Bill deletes the Explanation to subsection (1) of section 32K of the Central Excise Act, removing the express interpretive guidance formerly attached to that subsection while leaving the subsection's operative text intact.
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