G.S.R. 536(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 ( 32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the erstwhile Ministry of Finance and Company Affairs (Department of Revenue) No. 17/2002-Service Tax, dated the 21st November, 2002, published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i), vide number 777 (E), dated the 21st November, 2002, namely,-

In the said notification,-

(a) in the condition (ii), for the words “Chief Commissioner of Central Excise ”, the words “Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be,” shall be substituted;

(b) in the condition (iii), for the words “ Commissioner of Central Excise”, the words “Commissioner of Customs or the Commissioner of Customs and Central Excise, as the case may be, ” shall be substituted.

[F. No. 305/55/2003-FTT]

( D. S. Garbyal )
Under Secretary to the Government of India