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<h1>Finance Act, 1995 updates Coffee Act, 1942: 'Commissioner' replaces 'Collector' in line with Customs Act, 1962, section 3(c) revised.</h1> The Finance Act, 1995 amends the Coffee Act, 1942 by updating terminology. In section 3, clause (c) is revised to define 'Commissioner' as the 'Commissioner of Customs' as per the Customs Act, 1962. Additionally, the term 'Collector' is replaced with 'Commissioner' throughout the Act.