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        Clause 85 - Amendment of section 23A

        Finance Bill, 2013
        Chapter IV - Part II
        INDIRECT TAXES - Excise

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        Definition of activity expanded to cover new manufacturing by existing producers, enabling advance rulings for proposed business ventures. The amendment expands the meaning of activity in section 23A to include proposed new business of production or manufacture by an existing producer or manufacturer, thereby permitting such persons to seek an advance ruling from the Authority for Advance Rulings on planned expansions or new manufacturing lines.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Definition of activity expanded to cover new manufacturing by existing producers, enabling advance rulings for proposed business ventures.

                                The amendment expands the meaning of activity in section 23A to include proposed new business of production or manufacture by an existing producer or manufacturer, thereby permitting such persons to seek an advance ruling from the Authority for Advance Rulings on planned expansions or new manufacturing lines.


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