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<h1>Section 71 of Finance Act 1996 Updates Central Excise Act's Title to Central Excise Act 1944</h1> Section 71 of the Finance (No. 2) Act, 1996, amends section 1 of the Central Excises Act by substituting the existing sub-section (1) with a new provision. The new sub-section states that the Act may be referred to as the Central Excise Act, 1944. This amendment clarifies the official title of the Act within the statutory framework.