Section 105 - Amendment of Fourth Schedule. - Finance Act, 2021

Excise Amendment of Fourth Schedule. 105. In the Central Excise Act, 1944 (1 of 1944.) (hereinafter referred to as the Central Excise Act), the Fourth Schedule shall, (i) with effect from the 1st April, 2021, be amended in the manner specified in the Fifth Schedule; and (ii) with effect from the 1st January, 2022, be also amended in the manner specified in the Sixth Schedule.