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Central Excise Act 1944 - Chapter I - Preliminary
October, 19th 2010

(Updated upto April 2008)



[Act No. 1 of 1944]

[24th February, 1944]

An Act to consolidate and amend the law relating to Central Duties of Excise


Central duties of excise on goods manufactured or produced in [[certain parts] of India] [* * *].

It is hereby enacted as follows :-




SECTION 1. Short title, extent and commencement. - This Act may be called the Central Excise Act,1944.

(2) It extends  to  the  whole  of  India.


(3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint in this behalf.


SECTION 2.  Definitions.  In this Act, unless there is anything repugnant in the subject or context, -



Adjudicating authority means any authority competent  to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), Commissioner  of  Central  Excise (Appeals)  or Appellate Tribunal;


 Appellate Tribunal means the Customs, Excise and  Service Tax Appellate  Tribunal  constituted  under  section  129  of  the  Customs  Act,  1962  (52 of 1962);


 broker  or  commission  agent means a person who in the ordinary course  of  business  makes  contracts  for  the  sale  or  purchase  of  excisable  goods for others;

(b)  Central Excise Officer means the Chief Commissioner of Central Excise, Commissioner of Central Excise, Commissioner of Central Excise (Appeals), Additional Commissioner of Central Excise, [Joint Commissioner of Central Excise] [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] or any other officer of the Central Excise Department, or any person (including an officer of the State Government) invested by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) with any of the powers of a Central Excise Officer under this Act.

 curing includes wilting, drying, fermenting and any  process for rendering an unmanufactured product fit for marketing or manufacture;

(d)  excisable goods means goods specified in the First Schedule and the Second Schedule] to the Central Excise Tariff Act, 1985 (5 of 1986)] as being subject to a duty of excise and includes salt;
(e)  factory  means any premises, including the precincts thereof, wherein or in any part of which excisable goods other than salt are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on;

 Fund means the Consumer Welfare Fund established under section 12C;

(f) manufacture includes any process, -


 incidental or ancillary to the completion of a manufactured product;


which is specified in relation to any goods in the Section or Chapter notes of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as amounting to manufacture; or


which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer, and the word manufacturer shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account;

(ff) National Tax Tribunal means the National Tax Tribunal established under section 3 of the National Tax Tribunal Act, 2005;

prescribed means prescribed by rules made under this  Act;


sale and purchase, with their grammatical variations and cognate expressions, mean any transfer of the possession of goods by one person to another in the ordinary course of trade or business for cash or deferred payment or other valuable consideration;


*   *   *

(j) *   *        *
(jj) *   *   *

wholesale dealer means a person who buys or sells excisable goods wholesale for the purpose of trade or manufacture, and includes a broker or commission agent  who,  in  addition  to  making  contracts  for  the  sale  or  purchase  of  excisable goods for others, stocks such goods belonging to others as an agent for the purpose of sale.



SECTION 2A. References of certain expressions.   In this Act, save as otherwise expressly provided and unless the context otherwise requires, references to the expressions duty, duties, duty of excise and duties of excise shall be construed to include a reference to Central Value Added Tax (CENVAT).

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