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of <h1>Rule 173Q Amended: Penalties for Dealers Making False Invoice Entries for Inadmissible Credit Under Customs Tariff Act.</h1> Rule 173Q has been amended to impose penalties on registered dealers who make willful wrong entries in invoices, enabling buyers to claim inadmissible credit of additional duty under section 3 of the Customs Tariff Act, 1975. Previously, there were no penal provisions for such actions. The amendment, notified by the Central Excise through notification number 50/99, substitutes the phrase 'credit of the duty of excise' with 'credit of the duty of excise or the additional duty under section 3 of the Customs Tariff Act, 1975' in clause (bbb) of sub-rule (1).
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