Special duty of excise amended references in Modvat notification to cite Finance Act provisions, updating provisos and clause. Amendment substitutes a new clause specifying the special duty of excise as that levied under sub section (1) of Section 37 of the Finance Act, 1989, replaces the wording in clause (2) of the first proviso to cite the Finance Act rather than the Finance Bill, and inserts an additional reference in the third proviso to include the Finance Act, 1989, thereby aligning notification references with the enacted statute.
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Provisions expressly mentioned in the judgment/order text.
Special duty of excise amended references in Modvat notification to cite Finance Act provisions, updating provisos and clause.
Amendment substitutes a new clause specifying the special duty of excise as that levied under sub section (1) of Section 37 of the Finance Act, 1989, replaces the wording in clause (2) of the first proviso to cite the Finance Act rather than the Finance Bill, and inserts an additional reference in the third proviso to include the Finance Act, 1989, thereby aligning notification references with the enacted statute.
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