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    <title>Amendment of section 140</title>
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    <description>The amendment inserts &quot;of eligible duties&quot; after CENVAT credit in section 140(1), revises and omits specified explanatory cross references and clauses, and adds an Explanation clarifying that &quot;eligible duties and taxes&quot; excludes any cess not specified in the Explanations and any cess collected as an additional customs duty under the Customs Tariff Act.</description>
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      <title>Amendment of section 140</title>
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      <description>The amendment inserts &quot;of eligible duties&quot; after CENVAT credit in section 140(1), revises and omits specified explanatory cross references and clauses, and adds an Explanation clarifying that &quot;eligible duties and taxes&quot; excludes any cess not specified in the Explanations and any cess collected as an additional customs duty under the Customs Tariff Act.</description>
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