Additional duty of excise inclusion under Finance Bill declared effective by provisional collection power; notification amends exemption scope. The amendment adds an explicit explanatory sub-clause to Notification No. 41/2001-Central Excise(N.T.) treating the additional duty introduced by the Finance Bill as an additional duty of excise, and records that that Finance Bill provision has been given force of law by declaration under the Provisional Collection of Taxes Act, 1931, the change being made under rule 18 of the Central Excise Rules, 2002.
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.
Additional duty of excise inclusion under Finance Bill declared effective by provisional collection power; notification amends exemption scope.
The amendment adds an explicit explanatory sub-clause to Notification No. 41/2001-Central Excise(N.T.) treating the additional duty introduced by the Finance Bill as an additional duty of excise, and records that that Finance Bill provision has been given force of law by declaration under the Provisional Collection of Taxes Act, 1931, the change being made under rule 18 of the Central Excise Rules, 2002.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.