Additional duty of excise (AIDC) incorporated into central excise notifications, aligning notification language with new cess. Amendment incorporates the additional duty of excise (Agriculture Infrastructure and Development Cess) from clause 116 of the Finance Bill, 2021 into Notifications Nos. 10/2018, 11/2018, 12/2018 and 13/2018 by substituting preamble wording and adding an entry in the table of 10/2018, and substituting corresponding words in 11/2018, 12/2018 and 13/2018 so that references to special additional excise duty under section 147 of the Finance Act, 2002 expressly include the new cess; effective 2 February 2021.
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Additional duty of excise (AIDC) incorporated into central excise notifications, aligning notification language with new cess.
Amendment incorporates the additional duty of excise (Agriculture Infrastructure and Development Cess) from clause 116 of the Finance Bill, 2021 into Notifications Nos. 10/2018, 11/2018, 12/2018 and 13/2018 by substituting preamble wording and adding an entry in the table of 10/2018, and substituting corresponding words in 11/2018, 12/2018 and 13/2018 so that references to special additional excise duty under section 147 of the Finance Act, 2002 expressly include the new cess; effective 2 February 2021.
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