Section 2 in The Union Duties Of Excise (Electricity) Distribution Act, 1980
2. Definition.
In this Act, the expression "distributable Union duties of excise on electricity" means the net proceeds of Union duties of excise on electricity levied and collected, other than in Union territories, under the Central Excises and Salt Act, 1944 (1 of 1944.) and any other law for the levy and collection of such duty, unless the law earmarks the proceeds of the duty for any special purpose.Explanation.--The expression "net proceeds" has the same meaning as in clause (1) of article 279 of the Constitution.
