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A44 EXCISE LAW TIMES [ Vol. 372

Amendment of Section 157. — In Section 157, regarding General Powers
to make regulations, powers to make regulations the manner of maintaining elec-
tronic duty credit ledger, making payment from such ledger, transfer of duty
credit from ledger of one person to the ledger of another and the conditions, re-
strictions and time limit relating thereto;” have been added.
Substitution of new Section for Section 8B. — For Section 8B of the
Customs Tariff Act, a new Section 8B regarding Power of Central Government to
apply safeguard measures has been substituted.
Amendment of First Schedule. — In the Customs Tariff Act, the First
Schedule has been amended in the manner specified in the Second Schedule and
the Third Schedule to the Finance Act, 2020.
Health Cess on the import of Medical Devices has been imposed vide
Section 141 of the Finance Act, 2020.
Substitution of new Schedule for Seventh Schedule to Finance Act,
2001. — For the Seventh Schedule to the Finance Act, 2001, specifying the goods
and the rate of National Calamity Contingent Duty imposed, has been substitut-
ed with new Schedule.
Amendment of Eighth Schedule to the Finance Act, 2002. — The Eighth
Schedule to the Finance Act, 2002 has been amended to raise Special Additional
Excise Duty on Motor Spirit (Petrol) to ` 18 per litre and on High Speed Diesel oil
to ` 12 per litre.
Amendment of Sixth Schedule to the Finance Act, 2018. — The Sixth
Schedule to the Finance Act, 2018 has been amended to raise Road and Infra-
structure Cess on Imported/Excisable goods to ` 18 per litre on Motor Spirit
(Petrol) and High Speed Diesel oil.
Amendment of First Schedule to the Customs Tariff Act. — First
Schedule to the Customs Tariff Act has been amended to revise Tariff rate of du-
ty on certain goods and to revise certain entries. (See page B3)

The Taxation and Other Laws (Relaxation of Certain
Provisions) Ordinance, 2020

The Taxation and Other Laws (Relaxation of Certain Provisions)
Ordinance, 2020 promulgated on 31-3-2020. — (1) The Hon’ble President has
promulgated the Taxation and Other Laws (Relaxation of Certain Provisions)
Ordinance, 2020 on 31-3-2020, in view of the spread of pandemic COVID-19
across many countries of the world including India, to relax certain provisions,
including extension of time-limit, in the taxation and other laws.
(2) Relaxation of time-limit under Central Excise Act, 1944, Customs
Act, 1962, Customs Tariff Act, 1975 and Finance Act, 1994. — The Central Gov-
ernment may, by notification, extend the date of compliance of :
(a) completion of any proceeding or issuance of any order, notice, inti-
mation, notification or sanction or approval, by any Authority,
Commission or Tribunal; or
(b) filing of any appeal, reply or application or furnishing of any report,
document, return or statement,

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