Amendment of section 3

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..... ause (a), for the words "a duty of excise", the words, brackets and letters "a duty of excise, to be called the Central Value Added Tax (CENVAT)" shall be substituted; (ii) in the proviso,- (a) fo .....

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..... the 11th day of May, 1982, namely:- "Explanation 1.-Where in respect of any such like goods, any duty of customs leviable for the time being in force is leviable at different rates, then, such duty .....

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