https://www.taxtmi.com/acts?id=49721 Amendment renames the duty in section 3(1)(a) as Central Value Added Tax (CENVAT). The proviso's limited reference to section 12 of the Customs Act is expanded to the Customs Act or any other law for the time being in force, and Explanation 1 is replaced to deem, for the proviso's purposes, customs duty on like goods payable at the highest of differing rates; both substitutions are made retrospective to the stated date. en-us Mon, 24 Feb 2025 15:38:43 +0530 Mon, 24 Feb 2025 15:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49721 Amendment renames the duty in section 3(1)(a) as Central Value Added Tax (CENVAT). The proviso's limited reference to section 12 of the Customs Act is expanded to the Customs Act or any other law for the time being in force, and Explanation 1 is replaced to deem, for the proviso's purposes, customs duty on like goods payable at the highest of differing rates; both substitutions are made retrospective to the stated date. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 15:38:43 +0530 https://www.taxtmi.com/acts?id=49721