Definition of duty expanded to include additional excise duty under Finance Bill clause given force of law. The Government, exercising sub-rule (3) of rule 19 of the Central Excise Rules, 2002, inserts Explanation III into Notification No.42/2001-Central Excise (N.T.) to provide that 'Duty' includes the additional duty of excise levied under clause 149 of the Finance Bill, 2003, which clause has the force of law by declaration under the Provisional Collection of Taxes Act, 1931.
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Provisions expressly mentioned in the judgment/order text.
Definition of duty expanded to include additional excise duty under Finance Bill clause given force of law.
The Government, exercising sub-rule (3) of rule 19 of the Central Excise Rules, 2002, inserts Explanation III into Notification No.42/2001-Central Excise (N.T.) to provide that "Duty" includes the additional duty of excise levied under clause 149 of the Finance Bill, 2003, which clause has the force of law by declaration under the Provisional Collection of Taxes Act, 1931.
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