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of <h1>Section 135 of Finance Act, 2003 updates Central Excise Act, 1944: Service Tax replaces Gold (Control), revises marketability rules.</h1> Section 135 of the Finance Act, 2003 amends section 2 of the Central Excise Act, 1944. It replaces the term 'Gold (Control)' with 'Service Tax' in clause (aa). Additionally, it revises sub-clause (iii) of clause (f) to include activities such as packing, repacking, labeling, relabeling, or altering the retail sale price of goods specified in the Third Schedule, or any other treatment necessary to make the product marketable to consumers.
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