Chapter II — LEVY AND COLLECTION OF DUTY

Section 3CPower of Central Government to amend Fourth Schedule

Section 3C: Power of Central Government to amend Fourth Schedule

3C. Power of Central Government to amend Fourth Schedule

3C. Power of Central Government to amend Fourth Schedule.—(1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the Fourth Schedule:

Provided that such amendment shall not alter or affect in any manner the rates specified in the Fourth Schedule at which the duties of excise shall be leviable on the goods specified therein.

Amendment notes (1)
  1. Ins . Ins. by Act 18 of 2017, s. 8.