Government Amends Excise Notification to Include Additional Duty Under Finance Bill 2003, Effective via Provisional Collection Act

The Central Government, exercising its powers under sub-rule (3) of rule 19 of the Central Excise Rules, 2002, has amended Notification No. 43/2001-Central Excise(N.T.), dated June 26, 2001. This amendment involves the insertion of a new clause (e) in Explanation I, specifying that the additional duty of excise levied under clause 149 of the Finance Bill, 2003, is included. This clause gains legal force through the declaration made under the Provisional Collection of Taxes Act, 1931. The reference for further details is Notification No. 45/2003-CE(N.T.) dated May 14, 2003.

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