Additional duty of excise incorporated into specified Central Excise notifications, giving it provisional force of law. The notification amends specified Central Excise (Non-Tariff) notifications by inserting the additional duty of excise introduced by the Finance Bill, 2005 into the Explanation provisions, treating that additional duty as having the force of law by virtue of the declaration under the Provisional Collection of Taxes Act and thereby bringing the duty within the scope of those notifications.
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Provisions expressly mentioned in the judgment/order text.
Additional duty of excise incorporated into specified Central Excise notifications, giving it provisional force of law.
The notification amends specified Central Excise (Non-Tariff) notifications by inserting the additional duty of excise introduced by the Finance Bill, 2005 into the Explanation provisions, treating that additional duty as having the force of law by virtue of the declaration under the Provisional Collection of Taxes Act and thereby bringing the duty within the scope of those notifications.
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