Excise duty wording amendment clarifies that additional duty under the Customs Tariff Act is treated as already paid. Amendment substitutes the words in the Table to Notification No. 31/93-C.E., against Sl. No. 50, column (3), replacing 'has already been paid.' with the words that payment may be made 'under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act has already been paid,' clarifying the reference to additional duty within that Table entry.
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Provisions expressly mentioned in the judgment/order text.
Excise duty wording amendment clarifies that additional duty under the Customs Tariff Act is treated as already paid.
Amendment substitutes the words in the Table to Notification No. 31/93-C.E., against Sl. No. 50, column (3), replacing "has already been paid." with the words that payment may be made "under the said Schedule, or as the case may be, the additional duty leviable under the Customs Tariff Act has already been paid," clarifying the reference to additional duty within that Table entry.
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