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        Bills

        Clause 102 - Amendment of section 32A.

        Finance Bill, 2025
        Central Excise

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        Cessation of central excise provisions: specified sections will cease to apply from the first day of April, 2025. The amendment provides that the operative provisions of sections 32A, 32B, 32C and 32D of the Central Excise Act shall cease to apply on or after the 1st day of April, 2025, creating a sunset mechanism terminating their application from that date.
                          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.

                                Cessation of central excise provisions: specified sections will cease to apply from the first day of April, 2025.

                                The amendment provides that the operative provisions of sections 32A, 32B, 32C and 32D of the Central Excise Act shall cease to apply on or after the 1st day of April, 2025, creating a sunset mechanism terminating their application from that date.


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