2A. References of certain expressions
[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)".]
Amendment notes (1)
- Ins w.e.f. 12-5-2000 . Ins. by Act 10 of 2000, s. 91 (w.e.f. 12-5-2000).