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of <h1>Finance Act 2024 Amends Excise Duty Rules for Goods in Eighth Schedule under Section 160.</h1> Section 160 of the Finance (No. 2) Act, 2024 amends the Finance Act, 2002 by substituting sub-section (3) of section 147. The new provision mandates that the Central Excise Act, 1944 and its related rules and regulations, covering aspects such as duty rates, assessments, refunds, exemptions, interest, recovery, appeals, offences, and penalties, will apply to the Special Additional Excise Duty on goods listed in the Eighth Schedule. This ensures uniformity in the levy and collection of this duty, similar to the existing excise duties.
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