Definition of excisable goods revised to reference the Fourth Schedule, and 'salt' removed from the factory definition. Clause 5 amends section 2 of the Central Excise Act, 1944 by substituting references to the First and Second Schedules of the Central Excise Tariff Act, 1985 with a reference to a Fourth Schedule for the definitions of excisable goods and manufacture, and by deleting the words 'other than salt' from the definition of factory, thereby removing the explicit exclusion of salt.
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Definition of excisable goods revised to reference the Fourth Schedule, and 'salt' removed from the factory definition.
Clause 5 amends section 2 of the Central Excise Act, 1944 by substituting references to the First and Second Schedules of the Central Excise Tariff Act, 1985 with a reference to a Fourth Schedule for the definitions of excisable goods and manufacture, and by deleting the words "other than salt" from the definition of factory, thereby removing the explicit exclusion of salt.
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