24th March, 2003.
Notification No. 22/2003-Central Excise (N.T.)
In exercise of the powers conferred by sub-rule (3) of rule 19 of the Central Excise Rules, 2002, the Central Government, hereby makes the following further amendment in the notification of the Government of India, in the erstwhile Ministry of Finance (Department of Revenue) No. 42/2001-Central Excise(N.T.), dated the 26th June, 2001, namely:-Online GST Certification Course by TaxGuru & MSME- Click here to Join
In the said notification, after the Explanation II, the following Explanation shall be inserted, namely:-
“Explanation III.- “Duty” for the purpose of this notification, includes, additional duty of excise as levied under clause 149 of the Finance Bill, 2003, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931( 16 of 1931), the force of law.”.
Deputy Secretary Government of India
Foot note.- The principal notification No.42/2001-Central Excise (N.T.), dated the 26th June, 2001 was published in the Gazette of India vide number G.S.R. 471(E), dated the 26th June, 2001,and was last amended vide notification No.1/2002-Central Excise (N.T.), dated the 16thJanuary, 2002, vide number GSR 34(E), dated the 16th January, 2002.