Amendment to central excise rules adds a proviso clause specifically addressing cigarettes, altering Rule 97(1). The notification amends the Central Excise Rules, 1944 by inserting clause (c) 'on cigarettes' into the proviso at the end of Rule 97(1), effected under Section 37 of the Central Excises and Salt Act, 1944 and coming into force upon publication in the Official Gazette.
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Amendment to central excise rules adds a proviso clause specifically addressing cigarettes, altering Rule 97(1).
The notification amends the Central Excise Rules, 1944 by inserting clause (c) "on cigarettes" into the proviso at the end of Rule 97(1), effected under Section 37 of the Central Excises and Salt Act, 1944 and coming into force upon publication in the Official Gazette.
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