AMENDMENT OF ACT 27 OF 1940 " In the Agricultural Produce Cess Act, 1940,"
i) in section 2, for clause (2), the following clause shall be substituted, namely :" (a) "Commissioner" means a Commissioner of Customs as defined in clause (8) of section 2 of the Customs Act, 1962;' (ii) for the expression "Collector," wherever it occurs, the expression "Commissioner" shall be substituted.