National Calamity Contingent duty under section 136 is incorporated into Central Excise Rule 57AB, updating prior cross-references. The amendment revises Central Excise Rule 57AB by substituting clause (v) in sub-rule (1) to reference the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001, and replaces earlier Finance Bill cross-references in sub-rule (2)(e) with the corresponding provision in the Finance Act, 2001, to ensure textual and statutory consistency.
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Provisions expressly mentioned in the judgment/order text.
National Calamity Contingent duty under section 136 is incorporated into Central Excise Rule 57AB, updating prior cross-references.
The amendment revises Central Excise Rule 57AB by substituting clause (v) in sub-rule (1) to reference the National Calamity Contingent duty leviable under section 136 of the Finance Act, 2001, and replaces earlier Finance Bill cross-references in sub-rule (2)(e) with the corresponding provision in the Finance Act, 2001, to ensure textual and statutory consistency.
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