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    <title>Revised date of effect to amendments made in Fourth Schedule vide notification issued under section 3C of Central Excise Act, 1944.</title>
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    <description>Clause 98 declares that the amendments made to Chapter 27 of the Fourth Schedule by notification G.S.R. 978 (E) are to be deemed effective for all purposes from the first day of January, 2020, overriding paragraph 2 of that notification and thereby altering the temporal operation of the earlier commencement provision.</description>
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