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    <description>The amendment provides that provisions of the Central Excise Act and rules relating to offences and penalties shall apply to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, taking effect from the date the Finance Bill receives presidential assent, thereby aligning enforcement and sanctioning under the Additional Duties Act with the Central Excise offences-and-penalties framework.</description>
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      <description>The amendment provides that provisions of the Central Excise Act and rules relating to offences and penalties shall apply to the Additional Duties of Excise (Goods of Special Importance) Act, 1957, taking effect from the date the Finance Bill receives presidential assent, thereby aligning enforcement and sanctioning under the Additional Duties Act with the Central Excise offences-and-penalties framework.</description>
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