Section 2A. References of certain expressions

8[ 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)".] 1. Subs. by Act 18 of 2017, s. 5(c), for "the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)". 2. Subs. by Act 20 of 2002, s. 132(i), for "manufacture" (w.e.f. 11-5-2002). 3. Subs. by Act 32 of 2003, s. 135, for sub-clause (iii). (w.e.f. 14-5-2003). 4. Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-1) (w.e.f. 28-12-2005). 5. Clause (i) omitted by Act 33 of 1996, s. 72, (w.e.f. 28-9-1996). 6. Clause (j) omitted by ibid , s. 72, (w.e.f. 28-9-1996). 7. Clause (jj), omitted by Act 25 of 1950, s. 11 and Sch. IV. Earlier clause (jj) was inserted by the A.O. 1950. 8. Ins. by Act 10 of 2000, s. 91 (w.e.f. 12-5-2000).