Inclusion of CENVAT: references to "duty" and "duties" under the Central Excise Act are construed to include CENVAT.

The amendment inserts a rule of construction into the Central Excise Act providing that references to "duty", "duties", "duty of excise" and "duties of excise" shall be construed to include Central Value Added Tax (CENVAT), except where the Act expressly provides otherwise or the context requires a different meaning.

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