Definition expansion: aluminium now includes lacquering or printing of plain containers, widening excise regulatory scope. The amendment inserts a new sub clause into section 2(f) of the Central Excises and Salt Act, 1944 declaring that, in relation to aluminium, treatment ... Summary
Definition expansion: aluminium now includes lacquering or printing of plain containers, widening excise regulatory scope.
The amendment inserts a new sub clause into section 2(f) of the Central Excises and Salt Act, 1944 declaring that, in relation to aluminium, treatment includes lacquering or printing or both of plain containers, thereby bringing those finishing operations within the Act's regulatory scope; the First Schedule is also amended as specified in Parts I and II of the Third Schedule.
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