{"act":{"id":"finance-act-2023","short_title":"The Finance Act, 2023","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2023-2024.","act_number":"8","act_year":2023,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":181,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2023/"},"unit":"section","section":{"number":"134","heading":"Amendment of sections 9, 9A and 9C","text":"Customs tariff Amendment of sections 9, 9A and 9C. 134. In the Customs Tariff Act, 1975 (51 of 1975), (hereinafter referred to as the Customs Tariff Act), with effect from the 1st day of January, 1995,— (i) | in section 9,— (a) | in sub-section (6), in the first proviso, for the words \"in a review\", the words \"on consideration of a review\" shall be substituted; (b) | in sub-section (7), the words \"and determined\" shall be omitted; (ii) | in section 9A,— (a) | in sub-section (5), in the first proviso, for the words \"in a review\", the words \"on consideration of a review\" shall be substituted; (b) | in sub-section (6), the words \"and determined\" shall be omitted; (iii) | in section 9C,— (a) | in sub-section (1), the words \"order of\" shall be omitted; (b) | in sub-section (2), for the word \"order\", the words \"determination or review\" shall be substituted; (c) | in sub-section (3), for the word \"order\", the words \"determination or review\" shall be substituted; (d) | after sub-section (5), the following Explanation shall be inserted, namely:— 'Explanation.—For the purposes of this section, \"determination\" or \"review\" means the determination or review done in such manner as may be specified in the rules made under sections 8B, 9, 9A and 9B.'.","html":"

Customs tariff

Amendment of sections 9, 9A and 9C.

134. In the Customs Tariff Act, 1975 (51 of 1975), (hereinafter referred to as the Customs Tariff Act), with effect from the 1st day of January, 1995,—

(i)in section 9,—
(a)in sub-section (6), in the first proviso, for the words \"in a review\", the words \"on consideration of a review\" shall be substituted;
(b)in sub-section (7), the words \"and determined\" shall be omitted;
(ii)in section 9A,—
(a)in sub-section (5), in the first proviso, for the words \"in a review\", the words \"on consideration of a review\" shall be substituted;
(b)in sub-section (6), the words \"and determined\" shall be omitted;
(iii)in section 9C,—
(a)in sub-section (1), the words \"order of\" shall be omitted;
(b)in sub-section (2), for the word \"order\", the words \"determination or review\" shall be substituted;
(c)in sub-section (3), for the word \"order\", the words \"determination or review\" shall be substituted;
(d)after sub-section (5), the following Explanation shall be inserted, namely:—
'Explanation.—For the purposes of this section, \"determination\" or \"review\" means the determination or review done in such manner as may be specified in the rules made under sections 8B, 9, 9A and 9B.'.
","words":216,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2023/section/134/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}