Section 23D amendment removes the resident-applicant exception from the proviso, altering the proviso's application under central excise. The Finance Act, 2002 amends section 23D by omitting the words "except in the case of a resident applicant" from the first proviso to subsection (2), ... Summary
Section 23D amendment removes the resident-applicant exception from the proviso, altering the proviso's application under central excise.
The Finance Act, 2002 amends section 23D by omitting the words "except in the case of a resident applicant" from the first proviso to subsection (2), thereby removing the residency-based exception and altering the proviso's statutory wording and application.
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