Amendment to Section 32N: substitution of subsection reference alters statutory cross reference, effective from 1 June 2007. The Finance Act, 2007 amends the Central Excise Act by substituting the bracket and figure '(7)' with '(5)' in the specified provision, effecting a statutory cross reference substitution that takes effect from 1 June 2007 and confines the change to the internal reference without creating new substantive obligations.