Central Excise
Amendment of section 3A.
90. In the Central Excise Act, 1944 (1 of 1944.) (hereinafter referred to as the Central Excise Act), in section 3A, after Explanation 2, the following Explanation shall be inserted, namely:-
‘Explanation 3.-- For the purposes of sub-sections (2) and (3), the word “factor” includes “factors”.’.
Notes on Clauses:
Central Excise
Clause 90 of the Bill seeks to amend section 3A of the Central Excise Act with a view to insert Explanation 3 therein, so as to explain that, for the purposes of sections (2) and (3) of section 3A of the Central Excise Act, the word “factor” includes “factors”.
