law: 28. In section 140 of the principal Act, with effect from the 1st day of July, 2017,
  (a) in sub-section (1), after the letters and word "CENVAT credit", the words "of eligible duties" shall be inserted and shall always be deemed to have been inserted;
  (b) in the Explanation 1
  (i) for the word, brackets and figures "sub-sections (3), (4)", the word, brackets and figures "sub-sections (1), (3), (4)" shall be substituted and shall always be deemed to have been substituted;
  (ii) clause (iv) shall be omitted and shall always be deemed to have been omitted;
  (c) in the Explanation 2
  (i) for the word, brackets and figure "sub-section (5)", the words, brackets and figures "sub-sections (1) and (5)" shall be substituted and shall always be deemed to have been substituted;
  (ii) clause (iv) shall be omitted and shall always be deemed to have been omitted;
  (d) after Explanation 2 as so amended, the following Explanation shall be inserted and shall always be deemed to have been inserted, namely:
  'Explanation 3.
  For removal of doubts, it is hereby clarified that the expression "eligible duties and taxes" excludes any cess which has not been specified in Explanation 1 or Explanation 2 and any cess which is collected as additional duty of customs under sub-section (1) of section 3 of the Customs Tariff Act, 1975.'.