Year substitution in tariff legislation: replaces 1973 with 1974 in specified provisions as a textual amendment. The Finance Act, 1973 makes a targeted textual amendment to the Indian Tariff (Amendment) Act, 1949 by substituting the year reference "1973" with "1974" ... Summary
Year substitution in tariff legislation: replaces 1973 with 1974 in specified provisions as a textual amendment.
The Finance Act, 1973 makes a targeted textual amendment to the Indian Tariff (Amendment) Act, 1949 by substituting the year reference "1973" with "1974" in two specified provisions, functioning as a formal correction to the statutory citation without altering the substantive tariff regime.
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