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of <h1>Finance Act 1984 amends Central Excises Act, Section 4 to clarify excise duty reductions, including Customs Tariff Act duties.</h1> In the Finance Act of 1984, an amendment to section 4 of the Central Excises Act modifies sub-section (4), specifically sub-clause (ii) of clause (d) in the explanation. The amendment replaces the phrase concerning the reduction of excise duty with a new wording that includes reference to the additional duty under section 3 of the Customs Tariff Act, 1975. This change clarifies that reductions in excise duty should account for any duty already paid under the Central Excises Act or the additional duty specified under the Customs Tariff Act.
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