Section 2(1) in Central Excise Laws (Amendment and Validation) Act, 1982
(1)In this section,(a)"Central Excises Act" means the Central Excises and Salt Act, 1944;(b)"Central law" means a Central Act other than the Central Excises Act and includes a declared provision within the meaning of section 2 of the Provisional Collection of Taxes Act, 1931.(c)"exemption", in relation to any duty of excise, means exemption from the whole or any part of such duty.(d)"preamble", in relation to any notification or order, means that part of the notification or order which refers to the powers in exercise or in pursuance of which such notification or order is issued or made.
