Home Acts & Rules F. Acts / Amendment Acts Finance Acts Finance (No. 2) Act, 2024 Chapters List Part VI AMENDMENT TO THE FINANCE ACT, 2005 This
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Section 163 - Amendment of Act 18 of 2005. - Finance (No. 2) Act, 2024Extract PART VI AMENDMENT TO THE FINANCE ACT, 2005 Amendment of Act 18 of 2005. 163. In section 85 of the Finance Act, 2005, for sub-section (3), the following sub-section shall be substituted, namely: (3) The provisions of the Central Excise Act, 1944 (1 of 1944.) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the additional duty of excise leviable under this section in respect of the goods specified in the Seventh Schedule as they apply in relation to the levy and collection of duties of excise on such goods under that Act or all rules or regulations made thereunder, as the case may be. .
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