(2)For the purposes of sub-section (1), the Central Government shall have and shall be deemed to have the power to amend the notification referred to in sub-section (1) with retrospective effect as if the Central Government had the power to amend the said notification under sub-section (1) of section 5 A of the Central Excise Act, 1944 (1 of 1944). read with sub-section (5) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957). retrospectively at all material times.
