Section 78 - Amendment of section 2. - Finance Act, 2008

Excise Amendment of section 2. 78. In section 2 of the Central Excise Act, 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.'.