eCourtsIndia
IndiaCode Laws
Section107
The Finance Act, 2014

Amendment of section 35L

In force Act 25 of 2014 As on 07 Oct 2026

Act 25 of 2014 Ministry Finance

Section 107 of the Finance Act, 2014 deals with amendment of section 35L. Amendment of section 35L 107. In the Central Excise Act, section 35L shall be numbered as sub-section (1) thereof, and after sub-section (1) as so numbered, the following sub-section shall be inserted, namely:— "(2) For the purposes of this Chapter, the determination of any question having a relatio

Amendment of section 35L

107. In the Central Excise Act, section 35L shall be numbered as sub-section (1) thereof, and after sub-section (1) as so numbered, the following sub-section shall be inserted, namely:—

"(2) For the purposes of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment.".

© Copyright. Taxmann Publications Pvt. Ltd.

Section 107, The Finance Act, 2014 (Act 25 of 2014).

Questions about Section 107

What does Section 107 of the Finance Act deal with?

Section 107 of the Finance Act is headed "Amendment of section 35L". Amendment of section 35L 107. In the Central Excise Act, section 35L shall be numbered as sub-section (1) thereof, and after sub-section (1) as so numbered, the following sub-section shall be inserted, namely:— "(2) For the purposes of this Chapter, the determination of any question having a relatio

How do I find court cases under Section 107 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2014 107, section 107 Finance Act 2014, section 107 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was the Finance Act enacted?

Finance Act was enacted in 2014 as Act 25 of 2014. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.