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of <h1>Amendment to Customs Act: Section 130E Now Includes References to Sections 130 and 130A, Expanding Tax Scope.</h1> Section 130E of the Customs Act is amended by replacing the phrase 'under section 130' with 'under section 130 or section 130A.' This change, introduced by the Finance Act of 1999, expands the scope of section 130E to include references to both sections 130 and 130A, affecting the statutory framework governing indirect taxes and customs.
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