# The Finance Act, 2024 (No. 2), Section 160: Amendment of Act 20 of 2002

- Act: The Finance Act, 2024 (No. 2)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2024-no-2/section/160/

## Text

PART III AMENDMENT TO THE FINANCE ACT, 2002 Amendment of Act 20 of 2002. 160. In section 147 of the Finance Act, 2002, for sub-section (3), the following sub-section shall be substituted, namely:— "(3) The provisions of the Central Excise Act, 1944 (1 of 1944) and all rules and regulations made thereunder, including but not limited to those relating to the date for determination of rate of duty, assessment, non-levy, short-levy, refunds, exemptions, interest, recovery, appeals, offences and penalties shall, as far as may be, apply in relation to the levy and collection of the Special Additional Excise Duty leviable under this section in respect of the goods specified in the Eighth Schedule, as they apply in relation to the levy and collection of duties of excise on such goods under that Act or all rules or regulations made thereunder, as the case may be.".

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