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Excise Acts, Rules & Regulation CENTRAL EXCISE ACT, 1944 SECTION 2A

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)".

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