Customs Tariff Heading replaces Central Excise references, amending cost records and audit rules with retrospective effect. The amendment replaces references to the Central Excise Tariff Act Heading and the abbreviation CETA Heading with the Customs Tariff Act Heading and CTA Heading in rule 2 (clause (aa)), rule 3, and Forms CRA-2, CRA-3 and CRA-4 of the Companies (cost records and audit) Rules, 2014, with the substitutions deemed effective from 1 July 2017.
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Provisions expressly mentioned in the judgment/order text.
Customs Tariff Heading replaces Central Excise references, amending cost records and audit rules with retrospective effect.
The amendment replaces references to the Central Excise Tariff Act Heading and the abbreviation CETA Heading with the Customs Tariff Act Heading and CTA Heading in rule 2 (clause (aa)), rule 3, and Forms CRA-2, CRA-3 and CRA-4 of the Companies (cost records and audit) Rules, 2014, with the substitutions deemed effective from 1 July 2017.
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