Deletion of expiry clause removes the fixed end-date for the raw naphtha exemption under central excise notification. The Central Government, exercising powers under sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 300/88-Central Excises by deleting from paragraph 2 the words imposing a terminal date, thereby removing the express sunset clause that had limited the exemption for raw naphtha.
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.
Deletion of expiry clause removes the fixed end-date for the raw naphtha exemption under central excise notification.
The Central Government, exercising powers under sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944, amends Notification No. 300/88-Central Excises by deleting from paragraph 2 the words imposing a terminal date, thereby removing the express sunset clause that had limited the exemption for raw naphtha.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.