Substitution of authorities: central excise officer designations updated in statute, altering references and duty definitions in law. The amendment substitutes specified authority titles in the Central Excise Act by directing that references to listed authorities be read as references to ... Summary
Substitution of authorities: central excise officer designations updated in statute, altering references and duty definitions in law.
The amendment substitutes specified authority titles in the Central Excise Act by directing that references to listed authorities be read as references to the corresponding authority or authorities in the replacement Table, with necessary grammatical adjustments; it replaces certain officer titles as indicated and provides that occurrences of the Schedule be read as the First Schedule and the Second Schedule, while construing references to "duty" and related expressions to include the special duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.