Retrospective validation of amendments to Central Excise Rules renders prior actions under those rules valid.

The provision deems the Central Excise Rules, 2002 to have been amended as specified in the referenced schedule from the dates there stated, retrospectively, and declares that any action taken or purported to have been taken under the said rules shall be regarded as valid and effective as if the amended rules had been in force at all material times, notwithstanding any judgment, decree or order of any court, tribunal or other authority.

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