Excise scope narrowed: substitution limits taxable goods to those 'produced or manufactured in India', replacing prior salt clause. The amendment replaces the prior phrase addressing salt and duties in section 3(1) with the concise wording "which are produced or manufactured in India", ... Summary
Excise scope narrowed: substitution limits taxable goods to those 'produced or manufactured in India', replacing prior salt clause.
The amendment replaces the prior phrase addressing salt and duties in section 3(1) with the concise wording "which are produced or manufactured in India", effectuating a direct textual substitution that modifies the operative description of goods within the excise provision.
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