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of <h1>Amendments to Notification Nos. 47/97 and 48/97 under Central Excise Act clarify excise duties for iron and steel manufacturing.</h1> The Central Government has amended Notification Nos. 47/97-C.E. and 48/97-C.E. under the Central Excise Act, 1944, effective from September 1, 1997. For Notification No. 47/97, changes include clarifications on goods manufactured before September 1, 1997, and definitions related to integrated steel plants. For Notification No. 48/97, amendments address goods produced before the specified date, composite plant specifications, integrated steel plant definitions, and include re-rolling mills with specific pinion stand sizes. These amendments refine the scope and application of the excise duties related to iron and steel manufacturing.
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