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of <h1>Finance Act 2005 amends Central Excise notification, redefines 'rural area' per Khadi Act for 2000-2003 period.</h1> The Sixth Schedule of the Finance Act, 2005, amends a notification from March 1, 1988, concerning Central Excise. The amendment specifically replaces clause (a) in the Explanation of the notification, redefining the term 'rural area.' The new definition refers to the meaning assigned in clause (ff) of section 2 of the Khadi and Village Industries Commission Act, 1956. This amendment applies retroactively from February 21, 2000, to February 28, 2003, inclusive.
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