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Notes on clauses-Excise

Notes-04 - Bills - Notes on clauses - FINANCE BILL, 2017 - Notes-04 - Excise Clause 111 of the Bill seeks to amend section 23A of the Central Excise Act so as to substitute the definition of Authority in clause (e) of the said section. Clause 112 of .....

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amend sub-section (6) of section 23D of the Central Excise Act so as to extend the time-limit to six months for the Authority to pronounce its rulings. Clause 115 of the Bill seeks to insert a new section 23-I in the Central Excise Act so as to provi .....

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