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  • 28th India - Sri Lanka DG Level Talks on Anti-Smuggling and related matters being held on 22-23 February, 2018 in New Delhi between DG, DRI and DG, Customs, Sri Lanka.
  • Weekly newsletter from Chairman, CBEC dated 16/02/2018 Click here
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  • Customs duty Calculator will not functional from 02-Feb-2018 at 00:00 hrs till the updates of duty rates as per changes made in the Union Budget 2018-19
  • FAQs on EWay Bill Provisions in GSTclick here
  • The Union Budget of India for FY 2018-19 has been announced. Please click here for more details.
  • Field formations are informed that from this Month onwards : 1) DDM-CUS-1 has been modified with new column i.e 'IGST-REFUND' and this is to be uploaded since the Month of July-2017 onwards. 2) DDM-ST-1 has been restarted,so field formations are requested to upload the data since the Month of July-2017 onwards. 3) DRI-CUS-7 has been modified with new group i.e 'Recovery by way of disposal of goods' which is to be uploaded from the current Month ,i.e, Jan-2018.
  • GNIT E-tender for CCAMC for 22 in number Category-II Vessels dated 29.01.2018. closing date of tender is 15.03.2018 1300 hours.click here
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  • ATTN: BUDGET UPDATE :On account of Budget 2018-2019, due to be presented on "1-Feb-2018", filing of B.E.'s would not be available from 1700 hrs onwards on "1-Feb-2018" till completion of updation of all changes in the ICES 1.5
  • Complete utilization of funds under "O.E." & "RRT" Object Heads in FY 2017-18click here
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  • Chairman CBEC's weekly newsletter dated 25.01.2018click here
  • CGST Rules as amended upto 23/01/2018 have been uploaded click here
  • Important information for the field click here
  • Notifications for notifying e-way Bill website and amended CGST Rules have been uploaded. Notifications for reduction in Late fees for various returns also uploaded.
  • Immediate Attention: Registration and Requisition letter issued for Next Dept. Exam. of Inspectors to be held from 13.03.2018 to 16.03.2018. Please download the same from www.nacenkanpur.gov.in.
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  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
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The Central Excise Act, 1944

[Act No. 1 of 1944]

[24th February, 1944]

An Act to consolidate and amend the law relating to Central Duties of Excise
Whereas it is expedient to consolidate and amend the law relating to Central duties of excise on goods manufactured or produced in certain parts of India.
It is hereby enacted as follows:-

Chapter I
Preliminary

Section 1. Short title, extent and commencement. -

(1) 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, -

 (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), Commissioner  of  Central  Excise (Appeals)  or Appellate Tribunal;

(aa)

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

(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;

(b)

 "Central Excise Officer" means Principal 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.

(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 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;

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 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;

(ee)

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

(f)

"manufacture" includes any process, -

i)

ii)

iii)

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;

(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)

Omitted

(j)

Omitted

(jj)

Omitted

(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.

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)".