Delegated legislative power: Central Government authorised to notify and make rules for tax deductions and cess administration.

Clause 24 permits a deduction for subscriptions to notified long-term infrastructure bonds and empowers the Central Government to notify eligible bonds. Clause 67 authorises rules to withdraw facilities, impose restrictions or suspend dealer registration for evasion or misuse of CENVAT credit. Clause 75 empowers the Central Government to issue one-year limited orders to remove difficulties in implementing or classifying taxable services. Clauses 82 and 83 empower notification and rule-making to apply Central Excise provisions to a cess and to govern its assessment, collection and utilisation; such measures are to be laid before Parliament.

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