Additional duty of excise under provisional Finance Bill declaration treated as having force of law via notification amendment. The Central Government, under sub rule (3) of rule 19 of the Central Excise Rules, 2002, amends Notification No. 43/2001 CE(N.T.) by inserting clause (e) into Explanation I to include the additional duty of excise levied under clause 149 of the Finance Bill, 2003, which, by virtue of a declaration under the Provisional Collection of Taxes Act, 1931, has the force of law.
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 under provisional Finance Bill declaration treated as having force of law via notification amendment.
The Central Government, under sub rule (3) of rule 19 of the Central Excise Rules, 2002, amends Notification No. 43/2001 CE(N.T.) by inserting clause (e) into Explanation I to include the additional duty of excise levied under clause 149 of the Finance Bill, 2003, which, by virtue of a declaration under the Provisional Collection of Taxes Act, 1931, has the force of law.
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