Recognition of chartered accountant expands authorised professional eligibility under central excise law by adding a statutory definition. Amendment replaces references to cost accountant with cost accountant or chartered accountant in the operative subsections, renumbers the existing Explanation as Explanation 1, and inserts an Explanation 2 that defines chartered accountant by reference to the chartered accountants statute, thereby expanding professional eligibility for functions under the excise provision.
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Provisions expressly mentioned in the judgment/order text.
Recognition of chartered accountant expands authorised professional eligibility under central excise law by adding a statutory definition.
Amendment replaces references to cost accountant with cost accountant or chartered accountant in the operative subsections, renumbers the existing Explanation as Explanation 1, and inserts an Explanation 2 that defines chartered accountant by reference to the chartered accountants statute, thereby expanding professional eligibility for functions under the excise provision.
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