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Section 84 - Amendment of Act 27 of 1940 - Finance Act, 1995Extract 84. Amendment of Act 27 of 1940 In the Agricultural Produce Cess Act, 1940, - (i) in section 2, for clause (a), the following clause shall be substituted, namely :- (a) Commissioner means a Commissioner of Customs as defined in clause (8) of section 2 of the Customs Act, 1962 (52 of 1962); ; (ii) for the expression Collector , wherever it occurs, the expression Commissioner shall be substituted.
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