Section 5 – Taxation Laws (Amendment) Act, 2017

Amendment of section 2

In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), in section 2,—

(a) in clause (d), for the words and figures “the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)”, the words “the Fourth Schedule” shall be substituted;
(b) in clause (e) the words ”other than salt” shall be omitted;
(c) in clause (f), in sub-clause (ii), for the words and figures “the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)”, the words “the Fourth Schedule” shall be substituted.

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