Credit of duty expanded to include additional duty under the Customs Tariff Act, broadening eligible duties for credit under excise rules. The amendment substitutes wording in the specified rule of the Central Excise Rules to permit credit of excise duty and the additional duty under the Customs Tariff Act, thereby broadening eligible duties for credit under that rule; it is effected by government notification and commences on publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Credit of duty expanded to include additional duty under the Customs Tariff Act, broadening eligible duties for credit under excise rules.
The amendment substitutes wording in the specified rule of the Central Excise Rules to permit credit of excise duty and the additional duty under the Customs Tariff Act, thereby broadening eligible duties for credit under that rule; it is effected by government notification and commences on publication in the Official Gazette.
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