SECTION 2A
- Document type
- Other
- Dated
- Category
- CENTRAL EXCISE ACT, 1944
References of certain expressions.
SECTION 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)".
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)".