Application of Central Excise procedural provisions to govern levy and collection of National Calamity duty on scheduled goods. The amendment substitutes subsection (3) of section 136 of the Finance Act, 2001 to provide that the procedural and enforcement provisions of the Central Excise Act, 1944 and its rules, including determination of rate dates, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties, shall, as far as may be, apply to the levy and collection of the National Calamity duty on goods specified in the Seventh Schedule.
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Application of Central Excise procedural provisions to govern levy and collection of National Calamity duty on scheduled goods.
The amendment substitutes subsection (3) of section 136 of the Finance Act, 2001 to provide that the procedural and enforcement provisions of the Central Excise Act, 1944 and its rules, including determination of rate dates, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties, shall, as far as may be, apply to the levy and collection of the National Calamity duty on goods specified in the Seventh Schedule.
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