Indian Bare Acts

Search Alphabatically :

THE CENTRAL EXCISES AND SALT ACT, 1944

Title : THE CENTRAL EXCISES AND SALT ACT, 1944

Year : 1944

[ACT No. 1 OF 1944 ]1*
[ 24th February, 1944.]

An Act to consolidate and amend the law relating to Central duties of excise and to salt.

WHEREAS it is expedient to consolidate and amend the law relating to Central duties of excise on goods manufactured or produced in 2* 3* certain parts] of India] and to salt;

It is hereby enacted as follows:-

----------------------------------------------------------------------------

1. For Statement of Objects and Reasons, see Gazette of India, 1943, Pt. V, p. 243 and for Report of the Select Committee, see Gazette of India, 1944, Pt. V, p. 12. 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 the 21st March, 1944;

(2) Darjeeling District with effect from 28th[ February, 1944, see Bengal Government notification No. 342-R, dated the 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-Public- Political, dated 4th March, 1944. This Act has been extended to Goa, Daman and Diu by Reg. 12 of 1962, s. 3 and Sch; to Dadra and Nagar Haveli by Reg. 6 of 1963, s. 2 and Sch. I and to the whole of the Union territory of Lakshadweep by Reg. 8 of 1965, s. 3 and Sch.

2. Subs. by the A. 0. 1948, for" British India".

3. Subs. by the A. 0. 1950, for" the Provinces".

----------------------------------------------------------------------------

CHAPTER I



(1) This Act may be called the Central Excises and Salt Act, 1944;

(2) It extends to the whole of India 1* ;

(3) It shall come into force on such date 2* as the Central Government may, by notification in the Official Gazette, appoint in this behalf.

-------------------------------------------------------------------------------------------------------------------------------------------------------

1. The words" except the State of Jammu and Kashmir, omitted by Act 41 of 1954, s. 2 and Sch.

2. 28th February, 1944, see notification No. III- D, dated the 26th February, 1944, Gazette of India, Extraordinary, 1944, p. 293.

-------------------------------------------------------------------------------------------------------------------------------------------------------



In this Act, unless there is anything repugnant in the subject or context,-

(a) 1*" 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 ) Collector of Central Excise (Appeals) or Appellate Tribunal;

(aa) " Appellate Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129 of the Customs Act, 1962 ;] (52 of 1962 )

(aaa) 2*" 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 any officer of the Central Excise Department, or any person (including an officer of the State Government) invested by the 3*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 4* Schedule to the Central Excise Tariff Act, 1985 ] as being subject to a duty of excise and includes salt; (5 of 1986 )

(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) 7* " Fund" means the Consumer Welfare Fund established under section 12C;] 5*

(f) 6* " Manufacture" includes any process,-

(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 the Schedule to the Central Excise Tariff Act, 1985 as amounting to manufacture, (5 of 1986 ). 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;]

(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) " Saltpeter" includes rasi, sajji, and all other substances manufactured from saline earth, and kharinun and every form of sulphate or carbonate of soda;

(j) " Salt factory" includes-

(i) A place used or intended to be used in the manufacture of salt and all embankments, reservoirs, condensing and evaporating pans, buildings and waste places situated within the limits of such place as defined from time to time by the Collector of Central Excise;

(ii) All drying grounds and storage platforms and storehouses appertaining to any such place;

(iii) Land on which salt is spontaneously produced.; and a" private salt factory" is one not solely owned or not solely worked by the Central Government;

8*(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.

------------------------------------------------------------------------------------------------------------------------------------------------------------

1. Ins. by Act 44 of 1980, s. 50 and Sch. V (w. e. f. 11- 10- 1982 ).

2. Cl. (a) relettered as cl. (aaa) by Act 44 of 1980, s. 50 and Sch. V (w. e. f. 11- 10- 1982 ).

3. Subs. by Act 54 of 1963, s. 5, for" Central Board of Revenue" (w. e. f. 1- 1- 1964 ).

4. Subs. by Act 5 of 1986, s. 4, for" First Schedule" (w. e. f. 28- 2- 1986 ).

5. Cl. (ee) ins. by Act 25 of 1950, s. 11 and Sch. IV, omitted by Act 41 of 1954, s. 2 and Sch.

6. Subs. by Act 5 of 1986, s. 4, for cl. (f) (w. e. f. 28- 2- 1986 ).

7. Subs. by Act 40 of 1991, S. 2 (w. e. f. 20- 9- 1991 ).

8. Cl. (jj) ins. by the A. O. 1950, omitted by Act 25 of 1950, s. 11 and Sch. IV.

---------------------------------------------------------------------------------------------------------------------------------------------------------
Last updated on September, 2016

Find a Lawyer

Legal Hall of Fame

The current Legal Luminaries of India, the credible names in the legal circle along with those who would be the leading stars of the next decade. These are some of the reliable names in field of law. Nominate the Legal Stars of tomorrow

More

Recent Judgment


Sudha Mishra vs. Surya Chandra Mishra( R.F.A 299 of 2014

The Hon'ble High Court of Delhi in Sudha Mishra vs. Surya Chandra Mishra (R.F.A 299 of 2014)has ruled that a woman has a right over the property of her husband but she cannot claim a right to live in the house of her parents-in-law

More

Bare Acts

Helpline Law provides a user friendly compendium of Indian Law & Bare Acts. Get a complete list & detail of Indian Bare Acts, with amendments and repeals. It comes with easy-to-use features like Search by bare acts & by year. You can even email the information to yourself!

More

Have a Legal Matter ?
Need a Lawyer?

Have a Legal Matter ?

Need a Lawyer?

Male
Female