93A. [ [Inserted by S.O. 178, dated 7.12.1995, Published in Rajasthan Government Gazette Part 4(ga), dated 22.12.1995, page 330., dated 7.12.1995.]
All transactions in respect of Excise revenue in the form of duty (or a countervailing), fee or other demand due against any person under the Act or rules made thereunder involving fraction of a rupee shall be carried out in nearest multiple of rupee, proportion below 50 paise being ignored and 50 paise and above rounded off to the next higher rupee.]
