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of <h1>Finance Bill 2015 amends Central Excise Act to clarify 'factor' includes 'factors' under section 3A.</h1> Clause 90 of the Finance Bill, 2015 proposes an amendment to section 3A of the Central Excise Act, 1944. This amendment involves the insertion of Explanation 3, clarifying that within sub-sections (2) and (3) of section 3A, the term 'factor' should be interpreted to include 'factors.' This change aims to provide clarity in the application of these subsections, ensuring that multiple factors can be considered under the provisions of the Central Excise Act.
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