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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>The provision deems the amendments to Chapter 27 of the Fourth Schedule, effected by a notification under section 3C of the Central Excise Act, 1944, to have and always to have had effect for all purposes from 1 January, 2020, notwithstanding paragraph 2 of G.S.R. 978(E) dated 31 December, 2019, thereby statutorily revising the date of effect for those amendments.</description>
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      <description>The provision deems the amendments to Chapter 27 of the Fourth Schedule, effected by a notification under section 3C of the Central Excise Act, 1944, to have and always to have had effect for all purposes from 1 January, 2020, notwithstanding paragraph 2 of G.S.R. 978(E) dated 31 December, 2019, thereby statutorily revising the date of effect for those amendments.</description>
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