Skip to content

Statute → case law

See how courts applied this provision

Jump to judgments under this act, then open an AI Brief on any order. Semantic Search helps you ask in plain English.

  • AI Brief & Ask
  • Semantic AI Search

Credentials emailed - log in to pick up where you left off.

TypeBare Act JurisdictionCentral Government

Finance Act, 2000 Section 92

AMENDMENT OF SECTION 3 In the Central Excise Act, in Section 3, in sub-section

~1 min read
https://sooperkanoon.com/act/455291

Bare act section · Research

About this section

Finance Act, 2000 Section 92 is part of Finance Act, 2000 - AMENDMENT OF SECTION 3 In the Central Excise Act, in Section 3, in sub-section. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

Section Text

1),-

(i) in clause (a), for the words "a duty of excise", the words, brackets and letters "a duty of excise, to be called the Central Value Added Tax (CENVAT)" shall be substituted;

(ii) in the proviso,"

(a) for the words and figures "under Section 12 of the Customs Act, 1962", the words and figures "under the Customs Act, 1962 or any other law for the time being in force" shall be substituted and shall be deemed to have been substituted on and from the ll th day of May, 1982;

(b) for

Explanation 1, the following

Explanation shall be substituted and shall be deemed to have been substituted on and from the 11th day of May, 1982, namely " "Explanation 1."Where in respect of any such like goods, any duty of customs leviable for the time being in force is leviable at different rates, then, such duty shall, for the purposes of this proviso, be deemed to be leviable at the highest of those rates.".

Frequently asked questions

What does Finance Act, 2000 Section 92 provide?

Section Section 92 of the Finance Act, 2000 (AMENDMENT OF SECTION 3 In the Central Excise Act, in Section 3, in sub-section) is reproduced on this page as part of the Finance Act, 2000. 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, 2000 Section 92?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2000 Section 92. 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.

AI Briefs · Semantic Search · Save & annotate judgments

Start your 7-day free trial