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        F. Acts / Amendment Acts

        Section 65 - Amendment of Act 1 of 1944

        Finance Act, 1990
        EXCISE

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        Rounding off of duty: excise amounts rounded to nearest rupee; paise fractions at or above half unit rounded up. A new provision mandates rounding off under the Central Excises Act so amounts of duty, interest, penalty, fines and refunds are rounded to the nearest rupee, with paise fractions at or above the half-rupee point rounded up and smaller fractions ignored.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Rounding off of duty: excise amounts rounded to nearest rupee; paise fractions at or above half unit rounded up.

                              A new provision mandates rounding off under the Central Excises Act so amounts of duty, interest, penalty, fines and refunds are rounded to the nearest rupee, with paise fractions at or above the half-rupee point rounded up and smaller fractions ignored.


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