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<h1>Central excise exemption rescission takes immediate effect, while preserving things done or omitted before the change.</h1> Notification rescinds Notification No. 18/2022-Central Excise under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2022, with immediate effect in public interest. The rescission operates prospectively and preserves things done or omitted to be done before the rescission, thereby removing the earlier exemption notification while saving prior acts and omissions.
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