Section 45 - Amendment of section 2 - Finance Act, 1985

Excise 45. Amendment of section 2 In section 2 of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Central Excises Act), in clause (f), after sub-clause (ii), the following sub-clause shall be inserted, namely:- (iia) in relation to goods comprised in Item No. 3A of the First Schedule, includes the labelling or re-labelling of containers and repacking from bulk packs to retail packs or the, adoption of any other treatment to render the product marketable to the consumer; .