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TypeBare Act JurisdictionCentral Government

Finance Act, 1995 Section 78

AMENDMENT OF SECTION 37 " In section 37 of the Central Excises Act,"

~1 min read
https://sooperkanoon.com/act/249695

Bare act section · Research

About this section

Finance Act, 1995 Section 78 is part of Finance Act, 1995 - AMENDMENT OF SECTION 37 " In section 37 of the Central Excises Act,". Read the section text below and explore Indian court judgments that cite it.

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Section Text

a) in sub-section (2),"

(i) in clause (xvi), after the words "outside India," the words "including interest thereon" shall be inserted;

(ii) after clause (xvib), the following clause shall be inserted, namely :" "(xvic) provide for charging and payment of interest, as the case may be, on credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods where such credit is varied subsequently;"

(iii) in clause (xxiii), for the word "form," the words "form and manner" shall be substituted;

(b) after sub-section (2), the following sub-section shall be inserted, namely :" "(2A) The power to make rules conferred by clause (xvi) of sub-section (2) shall include the power to give retrospective effect to rebate of duties on inputs used in the export goods from a date not earlier than the changes in the rates of duty on such inputs."

Frequently asked questions

What does Finance Act, 1995 Section 78 provide?

Section Section 78 of the Finance Act, 1995 (AMENDMENT OF SECTION 37 " In section 37 of the Central Excises Act,") is reproduced on this page as part of the Finance Act, 1995. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1995 Section 78?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1995 Section 78. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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