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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 35L Amended: New Sub-section (2) Clarifies Duty Rate Includes Taxability and Excisability Assessment of Goods.</h1> Section 35L of the Central Excise Act is amended by the Finance (No. 2) Act, 2014. The existing section is renumbered as sub-section (1), and a new sub-section (2) is added. This new sub-section clarifies that within this chapter, determining any question related to the rate of duty also encompasses the assessment of taxability or excisability of goods.
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