Emergency power of Central Government to increase duty of excise

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....944 (1 of 1944) should be increased and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, direct an amendment of the First Schedule and the Second Schedule to be made so as to substitute for the rate of duty specified in the First Schedule and the Second Schedule in respect of such goods, - (a) in a ....

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....to a rate of duty of excise, means the basis, namely, valuation, weight, number, length, area, volume, or other measure with reference to which the duty may levied. (2) Every notification under sub-section (1) shall be laid before each House of Parliament, if it is sitting, as soon as may be after the issue of the notification, and, if it is not sitting, within seven days of its re-assembly, an....