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of <h1>Finance Bill 2017: Amend Section 23D(6) of Central Excise Act, Extend Ruling Time from 90 Days to 6 Months.</h1> Clause 114 of the Finance Bill, 2017 proposes an amendment to section 23D, sub-section (6) of the Central Excise Act. The amendment seeks to change the time frame within which the Authority must pronounce its rulings from 'ninety days' to 'six months.' This extension allows for a longer period for the Authority to deliver its decisions under the specified section of the Act.
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