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the First Schedule to the Central Excise Tariff Act, 1985 [5 of 1986]; (b) “Cost Accountant in practice” means a cost accountant as defined in clause (b) of sub- section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959), who holds a

  Central, Tariffs, Excise, Central excise tariff act