https://www.taxtmi.com/forum/issue?id=4110 Effective date of amendments to chapter notes ordinarily follows enactment of the Finance Bill into the Finance Act, but where the Memorandum to the Finance Bill specifies immediate effect, those chapter note changes come into force on the date stated in the Memorandum. Where a chapter note results in levy of excise duty (for example by defining a deemed manufacturing process), the Provisional Collection of Taxes Act and midnight timing for provisional collection may affect when provisional collection is applicable. en-us Wed, 02 May 2012 12:26:24 +0530 Thu, 23 Jan 2025 15:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4110 Effective date of amendments to chapter notes ordinarily follows enactment of the Finance Bill into the Finance Act, but where the Memorandum to the Finance Bill specifies immediate effect, those chapter note changes come into force on the date stated in the Memorandum. Where a chapter note results in levy of excise duty (for example by defining a deemed manufacturing process), the Provisional Collection of Taxes Act and midnight timing for provisional collection may affect when provisional collection is applicable. Discussion-Forum Central Excise Wed, 02 May 2012 12:26:24 +0530 https://www.taxtmi.com/forum/issue?id=4110