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Section 2A – The Central Excise Act, 1944

The Central Excise Act, 1944

 

 

2A. References of certain expressions.

 

12A. 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)”.]

 

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

 

 

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The Central Excise Act, 1944

 

Indian Laws – Bare Acts

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