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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Finance Act 2002 amends Section 5A of Central Excise Act: SEZ references omitted, new sub-section 2A added for clarity.</h1> Section 5A of the Central Excise Act is amended by the Finance Act, 2002. Changes include the omission of references to 'special economic zone' in sub-section (1), effective from dates appointed by the Central Government. A new sub-section (2A) is added, allowing the Central Government to clarify the scope or applicability of notifications or orders by inserting explanations within one year of their issuance. These explanations will have retroactive effect. Additionally, references to sub-section (2A) are inserted in sub-section (J) following mentions of sub-section (1).