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of <h1>Section 137 of Finance Act 2007 aligns term definitions with Central Excise Act 1944 and Customs Act 1962 for clarity.</h1> Section 137 of the Finance Act, 2007, specifies that terms used in this chapter are defined according to their meanings in the Central Excise Act, 1944, the Customs Act, 1962, or Chapter V of the Finance Act, 1994. This section ensures that the definitions of words and expressions are consistent with those provided in the referenced Acts, facilitating clarity and uniformity in interpretation across related legal provisions concerning secondary and higher education cess.
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