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Act1
Enacted 1944

The Central Excise Act, 1944

In force 130 sections Finance

An Act to consolidate and amend the law relating to central duties of excise 2* * *

Act 1 of 1944 Enacted 24 Feb 1944 In force 28 Feb 1944 Department Department of Revenue

Administered by. Ministry of Finance, Department of Revenue · Other Acts of 1944

What this Act covers

Summary of the Central Excise Act, 1944

Key Features

• Levy of Central Excise Duty: Provides for the levy and collection of excise duty on specified goods manufactured or produced in India.

• Assessment and Collection: Prescribes procedures for the assessment, payment, recovery, refund, and exemption of excise duty.

• Classification and Valuation: Establishes rules for the classification and valuation of excisable goods for determining duty liability.

• Registration and Compliance: Requires manufacturers and other specified persons to comply with registration, record-keeping, returns, and other statutory obligations.

• Powers of Excise Authorities: Empowers excise officers to conduct inspections, audits, searches, seizures, investigations, and adjudication of offences and disputes.

• Penalties and Appeals: Provides for penalties, confiscation, prosecution, and appellate remedies for violations of the Act.

• Continuing Applicability: Continues to govern the levy and administration of excise duty on specified goods that remain outside the GST framework, as provided by law.

Sections

Type to filter. 130 sections.

  1. 1Short title, extent and commencement
  2. 2Definitions
  3. 2AReferences of certain expressions
  4. 3Duty specified in the Fourth Schedule to be levied
  5. 3APower of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods
  6. 3BEmergency power of Central Government to increase duty of excise
  7. 3CPower of Central Government to amend Fourth Schedule
  8. 4Valuation of excisable goods for purposes of charging of duty of excise
  9. 4AValuation of excisable goods with reference to retail sale price
  10. 5Remission of duty on goods found deficient in quantity
  11. 5APower to grant exemption from duty of excise
  12. 5BNon-reversal of CENVAT credit
  13. 6Registration of certain persons
  14. 7[Omitted.]
  15. 8Restriction on possession of goods specified in the Second Schedule
  16. 9Offences and penalties
  17. 9ACertain offences to be non-cognizable
  18. 9AAOffences by companies
  19. 9BPower of Court to publish name, place of business, etc., of persons convicted under the Act
  20. 9CPresumption of culpable mental state
  21. 9DRelevancy of statements under certain circumstances
  22. 9EApplication of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
  23. 10Power of Courts to order forfeiture
  24. 11Recovery of sums due to Government
  25. 11ARecovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded
  26. 11AAInterest on delayed payment of duty
  27. 11ACPenalty for short-levy or non-levy of duty in certain cases
  28. 11BClaim for refund of duty and interest, if any, paid on such duty
  29. 11BBInterest on delayed refunds
  30. 11CPower not to recover duty of excise not levied or short-levied as a result of general practice
  31. 11DDuties of excise collected from the buyer to be deposited with the Central Government
  32. 11DDInterest on the amounts collected in excess of the duty
  33. 11DDAProvisional attachment to protect revenue in certain cases
  34. 11ELiability under Act to be first charge
  35. 12Application of the provisions of Act 52 of 1962 to Central Excise Duties
  36. 12APrice of goods to indicate the amount of duty paid thereon
  37. 12BPresumption that the incidence of duty has been passed on to the buyer
  38. 12CConsumer Welfare Fund
  39. 12DUtilisation of the Fund
  40. 12EPowers of Central Excise Officers
  41. 12FPower of search and seizure
  42. 13Power to arrest
  43. 14Power to summon persons to give evidence and produce documents in inquiries under this Act
  44. 14ASpecial audit in certain cases
  45. 14AASpecial audit in cases where credit of duty availed or utilised is not within the normal limits, etc
  46. 15Officers required to assist Central Excise Officers
  47. 15AObligation to furnish information return
  48. 15BPenalty for failure to furnish information return
  49. 16[Omitted.]
  50. 17[Omitted.]
  51. 18Searches and arrests how to be made
  52. 19Disposal of persons arrested
  53. 20Procedure to be followed by officer-in-charge of police station
  54. 21Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19
  55. 22Vexatious search, seizure, etc., by Central Excise Officer
  56. 23Failure of Central Excise Officer in duty
  57. 23ADefinitions
  58. 23B[Omitted.]
  59. 23CApplication for advance ruling
  60. 23DProcedure on receipt of application
  61. 23EApplicability of advance ruling
  62. 23FAdvance ruling to be void in certain circumstances
  63. 23GPowers of Authority
  64. 23HProcedure of Authority
  65. 23ITransitional provision
  66. 24[Omitted.]
  67. 25[Omitted.]
  68. 26[Omitted.]
  69. 27[Omitted.]
  70. 28[Omitted.]
  71. 29[Omitted.]
  72. 30[Omitted.]
  73. 31Definitions
  74. 32Customs and Central Excise Settlement Commission
  75. 32AJurisdiction and powers of Settlement Commission
  76. 32BVice-Chairman to act as Chairman or to discharge his functions in certain circumstances
  77. 32CPower of Chairman to transfer cases from one Bench to another
  78. 32DDecision to be by majority
  79. 32EApplication for settlement of cases
  80. 32FProcedure on receipt of an application under Section 32-E
  81. 32GPower of Settlement Commission to order provisional attachment to protect revenue
  82. 32HPower of Settlement Commission to reopen completed proceedings
  83. 32IPowers and procedure of Settlement Commission
  84. 32JInspection, etc., of reports
  85. 32KPower of Settlement Commission to grant immunity from prosecution and penalty
  86. 32LPower of Settlement Commission to send a case back to the Central Excise Officer
  87. 32MOrder of settlement to be conclusive
  88. 32NRecovery of sums due under order of settlement
  89. 32OBar on subsequent application for settlement in certain cases
  90. 32PProceedings before Settlement Commission to be judicial proceedings
  91. 32PA[Omitted.]
  92. 33Power of adjudication
  93. 33AAdjudication procedure
  94. 34Option to pay fine in lieu of confiscation
  95. 34AConfiscation or penalty not to interfere with other punishments
  96. 35Appeals to Commissioner (Appeals)
  97. 35AProcedure in appeal
  98. 35BAppeals to the Appellate Tribunal
  99. 35COrders of Appellate Tribunal
  100. 35DProcedure of Appellate Tribunal
  101. 35EPowers of Committee of Principal Chief Commissioner of Central Excise or Chief Commissioners of Central Excise or Principal Commissioner of Central Excise or Commissioners of Central Excise to pass certain orders
  102. 35EAPowers of revision of Board or Principal Commissioner of Central Excise or Commissioner of Central Excise in certain cases
  103. 35EERevision by Central Government
  104. 35FDeposit of certain percentage of duty demanded or penalty imposed before filing appeal
  105. 35FFInterest on delayed refund of amount deposited under Section 35-F
  106. 35G[Omitted.]
  107. 35H[Omitted.]
  108. 35I[Omitted.]
  109. 35J[Omitted.]
  110. 35KDecision of High Court or Supreme Court on the case stated
  111. 35LAppeal to Supreme Court
  112. 35MHearing before Supreme Court
  113. 35NSums due to be paid notwithstanding reference, etc
  114. 35OExclusion of time taken for copy
  115. 35PTransfer of certain pending proceedings and transitional provisions
  116. 35QAppearance by authorised representative
  117. 35RAppeal not to be filed in certain cases
  118. 36Definitions
  119. 36APresumption as to documents in certain cases
  120. 36BAdmissibility of microfilms, facsimile copies of documents and computer printouts as documents and as evidence
  121. 37Power of Central Government to make rules
  122. 37ADelegation of powers
  123. 37BInstructions to Central Excise Officers
  124. 37CService of decisions, orders, summons, etc
  125. 37DRounding off of duty, etc
  126. 37EPublication of information respecting persons in certain cases
  127. 38Publication of rules and notifications and laying of rules before Parliament
  128. 38AEffect of amendments, etc. of rules, notifications or orders
  129. 39Repeal of enactments
  130. 40Protection of action taken under the Act

Rules made under this Act

40 sets of Rules. India Code publishes Rules as a record and a document rather than as text, so these are indexed here and not reproduced. All Rules.

  • 01/2026-Central Excise (N.T) — Seeks to prescribe Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Amendment Rules, 20262026
  • 01/2026-Central Excise — Seeks to prescribe effective rates of NCCD on chewing tobacco, jarda scented tobacco and other tobacco products2026
  • 02/2026-Central Excise (N.T) — Seeks to amend Rules 18 and 19 of Central Excise Rules, 2017 to provide for exclusion of exports of petrol, diesel and ATF from these rules which provides for allowing exports of excisable goods without payment of duty or under claim of rebate of duty.2026
  • 02/2026-Central Excise — Seeks to (i) exempt value of Biogas/ Compressed Biogas contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy ofadditional duty of Rs 2 per litre on unblended diesel till 31st March 20282026
  • 03/2026-Central Excise (N.T) — Seeks to amend Rule 18 and Rule 19 of Central Excise Rules, 2017.2026
  • 03/2026-Central Excise — Seeks to rescind notification No. 5/2023-Central Excise dated 1.2.20232026
  • 04/2026-Central Excise — Seeks to amend notification no. 03/2025 dated 31.12.2025, to prescribe nil rate on unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale2026
  • 05/2026-Central Excise — Seeks to reduce Special Additional Excise Duty on petrol and diesel for domestic consumption2026
  • 06/2026-Central Excise — Seeks to levy Special Additional Excise Duty on export of petrol and diesel.2026
  • 07/2026-Central Excise — Seeks to amend the Eighth Schedule to Finance Act, 2002 to insert Aviation Turbine Fuel in the Schedule and prescribe Special Additional Excise Duty on it.2026
  • 08/2026-Central Excise — Seeks to prescribe an effective rate of Special Additional Excise Duty on Aviation Turbine Fuel when cleared for exports2026
  • 09/2026-Central Excise — Seeks to exempt Aviation Turbine Fuel from whole of Special Additional Excise Duty except when cleared for exports2026
  • 10/2026-Central Excise — Seeks to exempt applicable basic excise duty and Agriculture Infrastructure and Development Cess on petrol and diesel and basic excise duty on Aviation Turbine Fuel, when cleared for exports2026
  • 11/2026-Central Excise — Seeks to prescribe rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports2026
  • 12/2026-Central Excise — Seeks to amend Notification No. 04/2019-Central Excise dated 06.07.20262026
  • 13/2026-Central Excise — Seeks to rescinderst while notification2026
  • 14/2026-Central Excise — Seeks to amend the Eighth Schedule to the Finance Act, 2002 to increase the tariff rate of Special Additional Excise Duty applicable to High Speed Diesel oil2026
  • 15/2026-Central Excise — Seeks to amend the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel oil2026
  • 16/2026-Central Excise — Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of High speed diesel oil outside India.2026
  • 17/2026-Central Excise — Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to increase the SAED on exports of ATF outside India.2026
  • 18/2026-Central Excise — Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to increase the RIC on exports of High speed diesel oil outside India.2026
  • 19/2026-Central Excise — Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of High speed diesel oil outside India.2026
  • 20/2026-Central Excise — Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of ATF outside India.2026
  • 21/2026-Central Excise — Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.2026
  • 22/2026-Central Excise — Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of Petrol and Diesel outside India2026
  • 23/2026-Central Excise — Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of ATF outside India2026
  • 24/2026-Central Excise — Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of Petrol and Diesel outside Indial.2026
  • 25/2026-Central Excise — Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rate on exports of ATF outside India.2026
  • 26/2026-Central Excise — Seeks to amend Notification No. 11/2017-Central Excise dated 30.06.2026 to give exemption from basic excise duty to duty-paid Ethanol blends of petrol,i.e. E22, E25, E27 and E30.2026
  • 27/2026-Central Excise — Seeks to amend Notification No. 28/2002-Central Excise dated 13.05.2002 to give exemption from SAED to duty-paid Ethanol blends of petrol, i.e. E22, E25, E27 and E30.2026
  • 28/2026-Central Excise — Seeks to notify exemption from RIC to duty-paid Ethanol blends of petrol, i.e. E22, E25, E27 and E30.2026
  • 29/2026-Central Excise — Seeks to amend Notification No. 03/2021-Central Excise dated 01.02.2021 to give exemption from AIDC to duty-paid Ethanol blends of petrol,i.e. E22, E25, E27 and E30.2026
  • 30/2026-central excise — Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of diesel outside India.2026
  • 31/2026-central excise — Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rate on exports of ATF outside India.2026
  • 32/2026-central excise — Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to extend exemption from SAED on exports of petrol and diesel made by Public Sector Oil Companies to Mauritius and Maldives.2026
  • 33/2026-central excise — Seeks to amend Notification No. 09/2026-Central Excise dated 26.03.2026 to extend exemption from SAED on exports of ATF made by Public Sector Oil Companies to Mauritius and Maldives.2026
  • 34/2026-central excise — Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to extend exemption from RIC on exports of petrol and diesel made by Public Sector Oil Companies to Mauritius and Maldives.2026
  • 35/2026-central excise — Seeks to amend Notification No. 04/2019-Central Excise dated 06.07.2019 to extend exemption from RIC on exports of petrol and diesel made by Public Sector Oil Companies to Mauritius and Maldives.2026
  • 36/2026-central excise — Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of petrol and diesel outside India.2026
  • 37/2026-central excise — Seeks to amend Notification No. 08/2026-Central Excise dated 26.03.2026 to revise the SAED rate on exports of ATF outside India.2026

Related Acts

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 129 of 130 sections have their own page; for the remaining 1 the source gave us a heading and no text, so their pages carry the heading and say so rather than showing words we do not hold. This page is not a substitute for legal advice.