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    <title>Amendment of section 32N</title>
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    <description>The Finance Act, 2007 amends the Central Excise Act by substituting the bracket and figure &quot;(7)&quot; with &quot;(5)&quot; in the specified provision, effecting a statutory cross reference substitution that takes effect from 1 June 2007 and confines the change to the internal reference without creating new substantive obligations.</description>
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      <description>The Finance Act, 2007 amends the Central Excise Act by substituting the bracket and figure &quot;(7)&quot; with &quot;(5)&quot; in the specified provision, effecting a statutory cross reference substitution that takes effect from 1 June 2007 and confines the change to the internal reference without creating new substantive obligations.</description>
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