Amendments in Excise - FINANCE (No.2) BILL, 2019

EXCISE

Note:     (a)  “Basic Excise Duty” means the excise duty set forth in the Fourth Schedule to the Central Excise Act, 1944.

(b) “Road and Infrastructure Cess” means the additional duty of central excise levied under section 112 of the Finance Act, 2018.

(c) “Special Additional Excise Duty” means a duty of excise levied under section 147 of the Finance Act, 2002.

(d) Clause Nos. in square brackets [ ] indicate the relevant clause of the Finance (No. 2) Bill, 2019.                

(e) Amendments carried out through the Finance (No. 2) Bill, 2019 come into effect on the date of its enactment, unless otherwise specified.  

Dated: 5-7-2019