Section 2(3)(b) in Central Excise Laws (Amendment and Validation) Act, 1982

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Union of India - Subsection

Section 2(3)(b) in Central Excise Laws (Amendment and Validation) Act, 1982

(b)no notification or order issued or made under the Central Excises Act or the said rules (whether issued or made before, on or after the 24th day of September. 1982 and whether or not in force on such date) granting any exemption from any duty of excise or fixing any rate of such duty shall have the effect of, or be construed as providing for exemption from the duty of excise leviable, or, as the case may be, fixing the rate of duty, under the said Central law, unless such notification or order

(i)expressly refers to the provisions of the said Central law in the preamble; or

(ii)by express words, provides for an exemption from the duty of excise leviable, or, as the case may be, fixes the rate of duty, under the said Central law; and

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Union of India - Subsection

Section 2(3)(b) in Central Excise Laws (Amendment and Validation) Act, 1982