Amendment of section 23A
85. In section 23A of the Central Excise Act, for clause (a), the following clause shall be substituted, namely:-—
'(a) “activity” means production or manufacture of goods and includes any new business of production or manufacture proposed to be undertaken by the existing producer or manufacturer, as the case may be;'.
Notes on Clauses:
Clause 85 of the Bill seeks to substitute clause (a) of section 23A of the Central Excise Act, for the purpose of expanding the scope of activity of production or manufacture so as to include any new business of production or manufacture by the existing producer or manufacturer in order to enable such producer or manufacturer to seek advance ruling before the Authority for Advance Rulings.
