Section 2A

References of certain expressions.

The Central Excise Act, 1944

  • Act 1 of 1944
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to consolidate and amend the law relating to central duties of excise 2* * *

All sections
    1[2A. References of certain expressions.-- In this Act, save as otherwise expressly provided and unless the context otherwise requires, references to the expressions "duty", "duties", "duty of excise" and "duties of excise" shall be construed to include a reference to "Central Value Added Tax (CENVAT)".]

Notes

1. Ins. by Act 10 of 2000, s. 91 (w.e.f. 12-5-2000).

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

Scroll to Top