Providing for set off of special excise duty paid on inputs used in finished products under certain circumstances.

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Full Text of the Document

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.... powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), read with sub-clause (4) of clause 65 of the Finance Bill, 1990, which clause has, by virtue of the declaration made in the said Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public i....