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of <h1>India's Finance Ministry Updates Excise Notification: Section 66 Replaced by Section 66B, Clarifies 'Appropriate Duty' Definition</h1> The Government of India, through the Ministry of Finance, issued Notification No. 38/2015 to amend Notification No. 1/2011-Central Excise dated March 1, 2011. The amendment, effective from July 21, 2015, involves substituting 'section 66' with 'section 66B' in the proviso of the original notification. Additionally, an explanation is added, clarifying that 'appropriate duty' or 'appropriate service tax' includes nil or concessional rates, regardless of any relevant exemption notifications in force. This amendment aims to align with public interest and is published in the Gazette of India.
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