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of <h1>Central Excise Act Updated: Definition of 'Manufacture' Revised, 'First Schedule' Replaced by 1985 Tariff Act Schedule</h1> The Central Excise Act, 1944, is amended to replace references to the 'First Schedule' with the 'Schedule to the Central Excise Tariff Act, 1985.' The definition of 'manufacture' is revised to include processes incidental or ancillary to the completion of a product and those specified in the Schedule to the Central Excise Tariff Act, 1985. The term 'manufacturer' now includes individuals employing hired labor or engaging in production on their own account. The First Schedule is omitted, and any reference to it in other Central Acts will now refer to the Schedule of the Central Excise Tariff Act, 1985.
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