24th March, 2003.
Notification No. 23/2003-Central Excise (N.T.)Online GST Certification Course by TaxGuru & MSME- Click here to Join
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 amendment in the notification of the Government of India, in the erstwhile Ministry of Finance Department of Revenue No. 43/2001-Central Excise(N.T.), dated the 26th June, 2001, published in the Gazette of India vide number G.S.R. 472(E), dated the 26thJune, 2001, namely:-
In the said notification, in the Explanation I, after clause (d), the following clause shall be inserted, namely:-
“(e) additional duty of excise 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