Deemed retrospective effect: Fourth Schedule amendments under Central Excise Act treated as effective from an earlier notification date. The provision deems the amendments to Chapter 27 of the Fourth Schedule, effected by a notification under section 3C of the Central Excise Act, 1944, to have and always to have had effect for all purposes from 1 January, 2020, notwithstanding paragraph 2 of G.S.R. 978(E) dated 31 December, 2019, thereby statutorily revising the date of effect for those amendments.