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of <h1>Finance Bill 2021: Clause 98 Revises Amendment Date for Central Excise Act, 1944, Chapter 27 to January 1, 2020.</h1> Clause 98 of the Finance Bill, 2021, revises the effective date of amendments to Chapter 27 of the Fourth Schedule of the Central Excise Act, 1944. Despite the original notification issued on December 31, 2019, under section 3C, the amendments are deemed effective from January 1, 2020. This adjustment ensures that the changes have been in effect since that date for all purposes, overriding any conflicting provisions in the original notification.
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