https://www.taxtmi.com/acts?id=46419 The section directs retrospective construction so references to strips include skelp and fixes skelp's meaning as a hot-rolled narrow strip not exceeding six hundred millimetres; duties on skelp levied in the relevant period are deemed validly levied. It bars refund actions and enforcement for duties validly collected if the provision had always applied, requires refunds where duties were collected but would not have been under the provision, and mandates recovery where duties were not collected but would have been. Definitions specify "appointed day," the scope of "Central law," and include regulatory and auxiliary duties; penal liability is not increased. en-us Thu, 19 Dec 2024 17:11:28 +0530 Thu, 19 Dec 2024 17:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46419 The section directs retrospective construction so references to strips include skelp and fixes skelp's meaning as a hot-rolled narrow strip not exceeding six hundred millimetres; duties on skelp levied in the relevant period are deemed validly levied. It bars refund actions and enforcement for duties validly collected if the provision had always applied, requires refunds where duties were collected but would not have been under the provision, and mandates recovery where duties were not collected but would have been. Definitions specify "appointed day," the scope of "Central law," and include regulatory and auxiliary duties; penal liability is not increased. Act-Rules F. Acts / Amendment Acts Thu, 19 Dec 2024 17:11:28 +0530 https://www.taxtmi.com/acts?id=46419