Central Excise Amendment updates notification references and substitutes excise duty to mirror additional customs duty under tariff. Central Government directs amendments to specified Central Excise notifications under its statutory amendment power consequent to the Finance Act, 2005: replacing preamble references to Finance Bill provisions with corresponding sub-section references of the Finance Act; substituting a table entry to state that excise duty on all goods shall be equivalent to the additional duty of customs under the Customs Tariff Act read with the proviso to the Central Excise Act; and omitting a specified preamble portion of another notification.
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Provisions expressly mentioned in the judgment/order text.
Central Excise Amendment updates notification references and substitutes excise duty to mirror additional customs duty under tariff.
Central Government directs amendments to specified Central Excise notifications under its statutory amendment power consequent to the Finance Act, 2005: replacing preamble references to Finance Bill provisions with corresponding sub-section references of the Finance Act; substituting a table entry to state that excise duty on all goods shall be equivalent to the additional duty of customs under the Customs Tariff Act read with the proviso to the Central Excise Act; and omitting a specified preamble portion of another notification.
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