Territorial scope expanded under central excise rules to include an additional union territory, altering rule applicability. Amendment substitutes the territorial reference in Rule 8(1A) of the Central Excise Rules, 2002 to extend the rule's applicability from the State of Tamil Nadu to the State of Tamil Nadu and the Union Territory of Puducherry, except Yanam and Mahe, thereby modifying the territorial scope of that provision.
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Provisions expressly mentioned in the judgment/order text.
Territorial scope expanded under central excise rules to include an additional union territory, altering rule applicability.
Amendment substitutes the territorial reference in Rule 8(1A) of the Central Excise Rules, 2002 to extend the rule's applicability from the State of Tamil Nadu to the State of Tamil Nadu and the Union Territory of Puducherry, except Yanam and Mahe, thereby modifying the territorial scope of that provision.
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