Section 3 - Amendment of Act 33 of 1996 - Finance (Amendment) Act, 1998

3. Amendment of Act 33 of 1996. In section 68 of the Finance (No. 2) Act, 1996, - (a) in sub-section (1), for the words two per cent. , the words five per cent. shall be substituted; (b) to sub-section (1) as so amended, the following proviso shall be added, namely :- Provided that in the case of goods falling under heading Nos. 27.09 to 27.15 and heading No. 98.01 of the said First Schedule, the provisions of this sub-section shall have effect as if for the words five per cent. , the words two per cent. had been substituted. .