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of <h1>New Section 3 in Central Excise Act Introduces CENVAT, Alters Tariff Values, Excludes Special Economic Zones.</h1> Clause 6 of the Taxation Laws (Amendment) Bill, 2017 proposes a new section 3 in the Central Excise Act, replacing references to previous schedules with the Fourth Schedule. It introduces the Central Value Added Tax (CENVAT) on excisable goods produced in India, excluding those in special economic zones. For goods from export-oriented undertakings brought into India, duties equivalent to customs duties on similar imported goods will apply. The Central Government can set and alter tariff values for excisable goods, considering different classes of producers, manufacturers, or buyers, based on prevailing sale prices and trade practices.
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