1. Short title, extent and commencement.— 6
[(1) This Act may be called the Central Excise Act,
1944.]
(2) It extends to the whole of India 7
[* * *].
(3) It shall come into force on such date8
as the Central Government may, by notification in the Official
Gazette, appoint in this behalf.
2. Definitions.— In this Act, unless there is anything repugnant in the subject or context,—
9
[(a) “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) 10[Commissioner of Central Excise (Appeals) or Appellate
Tribunal;]
1. See Gazette of India, 1943, Pt. V, p. 243 for Statement of Objects and Reason sand see Gazette of India, 1944, Pt. V. p. 12 for Report of the
Select Committee.
This Act has been applied to—
(1) all the partially excluded areas in the State of Orissa by Orissa Government Notification No. 1226-II-C-13/44-Com., dated 21st March,
1944;
(2) Darjeeling District with effect from 28th February, 1944, see Bengal Government Notification No. 342-R, dated 22nd March, 1944;
(3) excluded areas in the State of Madras (with modifications), see Madras Government Notification No. 37, Fort St. George Gazette, Pt. I, p.
281, dated 11th April, 1944;
(4) partially excluded areas in the State of Madras with effect from 28th February, 1944, see Madras Government Notification No. 745-PublicPolitical, dated 4th March, 1944.
This Act has been extended to Goa, Daman and Diu by Reg. 12 of 1962, section 3 and Schedule; to Dadra and Nagar Haveli by Reg. 6 of
1963, section 2 and Schedule I and to the whole of the Union territory of Lakshadweep by Reg. 8 of 1965, section 3 and Schedule.
2. The words “and to Salt” omitted by Act 33 of 1996, s. 69 (w.e.f. 28-9-1996).
3. Subs. by the A.O. 1948, for “British India”.
4. Subs. by the A.O. 1950, for “the Provinces”.
5. The words “and to Salt” omitted by Act 33 of 1996, s. 70 (w.e.f. 28-9-1996).
6. Subs. by ibid, s. 71, for sub-section (1), (w.e.f. 28-9-1996).
7. The words “except the State of Jammu and Kashmir” omitted by Act 41 of 1954, s. 2 and Sch, (w.e.f. 8-10-1954).
8. 28th February, 1944, see Notification No. III-D, dated 26th February, 1944, Gazette of India, Extra., 1994, p. 293.
9. Ins. by Act 44 of 1980, s. 50 and Sch. V, Part II-1 (w.e.f. 11-10-1982).
10. Subs. by Act 22 of 1995, s. 70, for “Collector of Central Excise (Appeals)”.
* The Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union list of the Seventh Schedule to the (Constitution)
repealed by the Central Goods and Services Tax Act, 2017 (12 of 2017), sec. 174, (w.e.f. 1-7-2017).
7
(aa) “Appellate Tribunal” means the Customs, Excise and 1
[Service Tax] Appellate Tribunal
constituted under Section 129 of the Customs Act, 1962 (52 of 1962);]
2
[(aaa)] “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;
3
[(b) “Central Excise Officer” means the 4
[Principal Chief Commissioner of Central Excise, Chief
Commissioner of Central Excise, Principal Commissioner of Central Excise], Commissioner of Central
Excise (Appeals), Additional Commissioner of Central Excise, 5
[Joint Commissioner of Central
Excise,] 6
[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;]
(c) “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 7
[the Fourth Schedule] as being subject to a duty
of excise8
and includes salt;
9
[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.]
(e) “factory” means any premises, including the precincts thereof, wherein or in any part of which
excisable goods 10[* * *] 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;
11[(ee) “Fund” means the Consumer Welfare Fund established under Section 12C;]
12[(f) “manufacture” includes any process—
1. Subs. by Act 32 of 2003, s. 135, for “Gold (control)” (w.e.f. 14-05-2003).
2. Clause (a) re-lettered by Act 44 of 1980, s. 50 and Sch. V, Part II (w.e.f. 11-10-1982).
3. Subs. by Act 22 of 1995, s. 71, for “clause b” (w.e.f. 26-5-1995).
4. Subs. by Act 25 of 2014, s. 96, for “Chief Commissioner of Central Excise” (w.e.f. 6-8-2014).
5. Ins. by Act 27 of 1999, s. 120(i) (w.e.f. 11-5-1999).
6. Subs. by ibid, s. 119, for Assistant Commissioner of Central Excise.
7. Subs. by Act 18 of 2017, s. 5(a), for “the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of
1986)”.
8. References to the expressions “duty”, “duties,” “duty of excise” and “duties of excise” shall, save as otherwise expressly provided
in this Act and unless the context otherwise requires, be construed to include a reference to the special duty of excise specified
in the Second Schedule to the Central Excise Tariff Act, 1985.
9. Ins. by Act 18 of 2008, s. 78, (w.e.f. 10-5-2008).
10. The word “other than salt” omitted by Act 18 of 2017, s. 5(b).
11. Ins. by Act 40 of 1991, s. 2 (w.e.f. 20-2-1991). Earlier cl. (ee), ins. by Act 25 of 1950, s. 11 and Sch. IV, omitted by Act 41 of
1954, s. 2 and Sch (w.e.f. 8-10-1954).
12. Subs. by Act 5 of 1986, s. 4, for Sub-clause (f) (w.e.f. 28-2-1986).
8
(i) incidental or ancillary to the completion of a manufactured product;
(ii) which is specified in relation to any goods in the Section or Chapter Notes of 1
[the Fourth
Schedule] as amounting to 2
[manufacture ;or],
3
[(iii) 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 “manufacture” 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;]
4
[(ff) “National Tax Tribunal” means the National Tax Tribunal established under Section 3 of the
National Tax Tribunal Act, 2005 (49 of 2005);]
(g) “prescribed” means prescribed by rules made under this Act;
(h) “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;
(i)
5
[* * *]
(j)
6
[* * *]
(jj)
7
[* * *]
(k) “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.
8
[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)”.]