Exemption order date clarified as the operative date for excise exemption under special orders. The amendment adds sub clause (ea) to the Explanation in clause (B) of section 11B, stating that for goods exempted from duty by a special order issued under sub section (2) of section 5A, the date of issue of that order is the relevant date for the purposes of the Explanation in section 11B.
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Exemption order date clarified as the operative date for excise exemption under special orders.
The amendment adds sub clause (ea) to the Explanation in clause (B) of section 11B, stating that for goods exempted from duty by a special order issued under sub section (2) of section 5A, the date of issue of that order is the relevant date for the purposes of the Explanation in section 11B.
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