Amendment of Section 2
In section 2 of the Central Excise Act, 1944(1 of 1944 ) (hereinafter referred to as the Central Excise Act), after clause (d), the following Explanation shall be inserted, namely:--
Explanation.-- For the purposes of this clause, goods includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable..