Amendment of Central Excises Act updates excise law via schedule-specified changes under the Finance Act. Amendment of the Central Excises and Salt Act, 1944 is effected by the Finance Act, 1981, which directs modifications to Act No. 1 of 1944 by specifying the precise changes in the Third Schedule, thereby making the schedule entries operative parts of the principal Act and altering the statutory provisions governing central excise and salt within the indirect tax framework.
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Provisions expressly mentioned in the judgment/order text.
Amendment of Central Excises Act updates excise law via schedule-specified changes under the Finance Act.
Amendment of the Central Excises and Salt Act, 1944 is effected by the Finance Act, 1981, which directs modifications to Act No. 1 of 1944 by specifying the precise changes in the Third Schedule, thereby making the schedule entries operative parts of the principal Act and altering the statutory provisions governing central excise and salt within the indirect tax framework.
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