Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 83] [Entire Act]

Union of India - Section

Section 139 in Finance Act, 2012

139. Amendment of notification number G.S.R. 254 (E) issued under section 5A of Central Excise Act.

(1)In die notification of the Government of India in the Ministry of Finance (Department of Revenue) number GS.R. 254(E), dated the 16th March, 1995, issued under sub-section (1) of section 5 A of the Central Excise Act, 1944 (1 of 1944). read with sub-section (3) of section 3 of die Additional Duties of Excise (Goods of Special Importance) Act, 1957, (58 of 1957). in the TABLE, after S.No. 19 and die entries relating thereto, die following S.No. and the entries shall be and shall be deemed to be inserted retrospectively with effect from the 20th day of April, 2011, namely: -
(1) (2) (3)
"20. All goods falling under heading 8607 If the goods are, -
    (i) manufactured by a factory belonging to the CentralGovernment; and
    ii) intended for use by any Department of the CentralGovernment."
(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.