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TypeBare Act JurisdictionCentral Government

Finance Act, 2003 Section 138

Amendment of Section 5a

~1 min read
https://sooperkanoon.com/act/9362

Bare act section · Research

About this section

Finance Act, 2003 Section 138 is part of Finance Act, 2003 - Amendment of Section 5a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In section 5A of the Central Excise Act, for sub-section (2), the following sub-section shall be substituted, namely:-

"(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from payment of duty of excise, under circumstances of an exceptional nature to be stated in such order, any excisable goods on which duty of excise is leviable.".

Frequently asked questions

What does Finance Act, 2003 Section 138 provide?

Section Section 138 of the Finance Act, 2003 (Amendment of Section 5a) is reproduced on this page as part of the Finance Act, 2003. 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, 2003 Section 138?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2003 Section 138. 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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