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of <h1>Finance Act 2000: Indirect Tax Overhaul with New Definitions, Revised Duties on Goods, and Service Tax Changes Effective July 1.</h1> The Finance Act, 2000, enacted on May 12, 2000, introduces several amendments to the Finance Bill, 2000, affecting indirect taxes. Notably, Section 4 of the Central Excise Act is replaced, redefining 'transaction value' and 'related' persons, effective from July 1, 2000. The Act also revises customs and excise duties on various goods, including poultry, coffee, tea, coal, and marble slabs. Retrospective changes apply to service tax on transport services and duty credits on HSD. Preferential duty rates for Sri Lankan tea imports are maintained. These changes necessitate adjustments in duty calculations and compliance measures.
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