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Substitution of new section for section 3.

Clause 6 - Draft-Bills-Reports - CENTRAL EXCISE - Goods and Services Tax - Clause 6 - 6. In the Central Excise Act, for section 3, the following section shall be substituted, namely:- Duty specified in the Fourth Schedule to be levied "3. (1) There shall be levied and collected in such manner as may be prescribed a duty of excise to be called the Central Value Added Tax (CENVAT) on all excisable goods (excluding goods produced or manufactured in special economic zones) which are produced or .....

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or manufactured outside India if imported into India, and where the said duties of customs are chargeable by reference to their value, the value of such excisable goods shall, notwithstanding anything contained in any other provision of this Act, be determined in accordance with the provisions of the Customs Act, 1962 and the Customs Tariff Act, 1975. (51 of 1975) Explanation 1.-Where in respect of any such like goods, any duty of customs leviable for the time being in force is leviable at diffe .....

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