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Section 23: Decision of Central Government final respecting certain matters
1[23. Decision of Central Government final respecting certain matters.–If, for the purposes of this Act, any question arises as to whether–
- (a) there has been a substantial expansion of an industrial undertaking, or
- (b) an industrial undertaking is producing or manufacturing any new article, the decision of the Central Government thereon shall be final.]
Source: official text of The Industries (Development and Regulation) Act, 1951 as published on India Code (PDF). All sections of the Industries (Development and Regulation) Act, 1951.