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of <h1>Section 92: Terms in Finance Act 2004 Align with Central Excise, Customs Acts for Consistent Tax Interpretation.</h1> The definitions provided in Section 92 of the Finance (No. 2) Act, 2004, specify that terms used within this chapter are to be interpreted as per their meanings in the Central Excise Act, 1944, the Customs Act, 1962, or Chapter V of the Finance Act, 1994. This ensures consistency in the interpretation and application of terms across these legislative documents, particularly in matters related to taxation and the imposition of education cess.
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