Act Number: 1

Act Name: The Central Excise Act, 1944

Year: 1944

Enactment Date: 1944-02-24

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

Ministry: Ministry of Finance

Department: Department of Revenue

Section 2A: References of certain expressions.
    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).
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