Education cess inclusion expands chargeable duties by substituting Explanation III to list excise duties under Central Excise Rules. The amendment substitutes Explanation III in Notification No. 42/2001 CE(N.T.) to define 'duty' for the notification as duties collected under specified enactments, including the Central Excise Act, Additional Duties of Excise (Goods of Special Importance), Additional Duties of Excise (Textiles and Textile Articles), the National Calamity Contingent duty under the Finance Act, special excise duties under Finance Acts, additional duties under the Finance Act, and the Education Cess on excisable goods as levied in the Finance(No.2) Bill, 2004.
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Education cess inclusion expands chargeable duties by substituting Explanation III to list excise duties under Central Excise Rules.
The amendment substitutes Explanation III in Notification No. 42/2001 CE(N.T.) to define "duty" for the notification as duties collected under specified enactments, including the Central Excise Act, Additional Duties of Excise (Goods of Special Importance), Additional Duties of Excise (Textiles and Textile Articles), the National Calamity Contingent duty under the Finance Act, special excise duties under Finance Acts, additional duties under the Finance Act, and the Education Cess on excisable goods as levied in the Finance(No.2) Bill, 2004.
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