Amendment of Central Excises Act: finance legislation amends the Act via the Fourth Schedule, altering indirect tax provisions. Section 35 of the Finance Act, 1976 amends the Central Excises and Salt Act, 1944 by directing that the Central Excises Act (Act 1 of 1944) be amended in the manner specified in the Fourth Schedule, thereby implementing textual modifications to provisions governing central excises and salt.
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Provisions expressly mentioned in the judgment/order text.
Amendment of Central Excises Act: finance legislation amends the Act via the Fourth Schedule, altering indirect tax provisions.
Section 35 of the Finance Act, 1976 amends the Central Excises and Salt Act, 1944 by directing that the Central Excises Act (Act 1 of 1944) be amended in the manner specified in the Fourth Schedule, thereby implementing textual modifications to provisions governing central excises and salt.
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