Section 132 - Amendment of section 2 - Finance Act, 2002

132. Amendment of section 2.- In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), in section 2, in clause (f),- (i) in sub-clause (ii), for the word "manufacture,", the words "manufacture; or" shall be substituted; (ii) after sub-clause (ii), the following sub-clause shall be inserted, namely:- "(iii) which is specified in relation to any goods by the Central Government, by notification in the Official Gazette, as amounting to manufacture,".