Inclusion of section 5A expands licensing references, making it an alternative statutory trigger alongside existing rule citations. The notification is amended to insert an alternative statutory reference to sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 after the existing citation to sub-rule (1) of rule 8 of the Central Excise Rules in clause (f) of the first proviso, and the same insertion is made in paragraph 8, column (9) of the Schedule, thereby making section 5A an alternative trigger for the licensing-related provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inclusion of section 5A expands licensing references, making it an alternative statutory trigger alongside existing rule citations.
The notification is amended to insert an alternative statutory reference to sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 after the existing citation to sub-rule (1) of rule 8 of the Central Excise Rules in clause (f) of the first proviso, and the same insertion is made in paragraph 8, column (9) of the Schedule, thereby making section 5A an alternative trigger for the licensing-related provision.
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