In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 112 of the Finance Act, 2018 (13 of 2018), the Central Government on being satisfied that it is necessary in the public interest so to do, hereby amends the following notifications of the Government of India in the Ministry of Finance (Department of Revenue) specified in column (2) of the Table below, to the extent specified in the corresponding entries in column (3) of the said Table, namely: -
Table
(i) for the words, figures and brackets "clause 110 of the Finance Bill, 2018 (4 of 2018), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law", the words, figures and brackets, "section 112 of Finance Act, 2018 (13 of 2018)" shall be substituted;
(ii) in the Table, for the words, figures and brackets "Clause 110 of the Finance Bill, 2018 (4 of 2018)", the words, figures and brackets "section 112 of Finance Act, 2018 (13 of 2018)" shall be substituted.
(ii) for the words and figures "the aforesaid clause of the Finance Bill, 2018", the words and figures "the aforesaid section of the Finance Act, 2018"shall be substituted;
(iii) in the Explanation, for the words, figures and brackets "under clause 110 of the Finance Bill, 2018 (4 of 2018)", the words, figures and brackets "under section 112 of the Finance Act, 2018 (13 of 2018)", shall be substituted.
(F. No. 334/4/2018-TRU Pt.)
(Ruchi Bisht)
Under Secretary to the Government of India