Definitions
Section 23A of the Central Excise Act, 1944 deals with definitions. In this Chapter, unless the context otherwise requires,-- [(a) "activity" means production or manufacture of goods and includes any new business of production or manufacture proposed to be undertaken by the existing producer or manufacturer, as the case may be;] (b) "advance ruling" means the determ The Act came into force on 28 Feb 1944.
1[23A. Definitions.--In this Chapter, unless the context otherwise requires,--
2[(a) "activity" means production or manufacture of goods and includes any new business of production or manufacture proposed to be undertaken by the existing producer or manufacturer, as the case may be;]
(b) "advance ruling" means the determination, by the authority of a question of law or fact specified in the application regarding the liability to pay duty in relation to an activity proposed to be undertaken, by the applicant;
3[(c) "applicant" means--
(i) (a) a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or
(b) a resident setting up a joint venture in India in collaboration with a non-resident; or
(c) a wholly owned subsidiary Indian company, of which the holding company is a foreign company,
who or which, as the case may be, proposes to undertake any business activity in India;
(ii) a joint venture in India; or
(iii) a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf,
and which or who, as the case may be, makes application for advance ruling under sub-section (1) of Section 23-C;]
4[Explanation.--For the purposes of this clause, "joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement;]
(d) "application" means an application made to the Authority under sub-section (1) of Section 23-C;
5[(e) "Authority" means the Authority for Advance Rulings as defined in clause (e) of Section 28-E of the Customs Act, 1962 (52 of 1962);]
6[(f) "non-resident", "Indian company" and "foreign company" shall have the meaning assigned to them in clauses (30), (26) and (23-A) of Section 2 of the Income Tax Act, 1961 (43 of 1961).]
Section 23A, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Made under this section, and citing it
4 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
Questions about Section 23A
What does Section 23A of the Central Excise Act deal with?
Section 23A of the Central Excise Act is headed "Definitions". [23A. Definitions.--In this Chapter, unless the context otherwise requires,-- [(a) "activity" means production or manufacture of goods and includes any new business of production or manufacture proposed to be undertaken by the existing producer or manufacturer, as the case may be;] (b) "advance ruli
How do I find court cases under Section 23A of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 23A, section 23A Central Excise Act 1944, section 23A of the Central Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 23A of the Central Excise Act, and has it changed?
Its own text turns on section 23 (Failure of Central Excise Officer in duty), section 28 ([Omitted.]), Income-tax Act 2 (Definitions), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 4: most recently No. 11/2015-Central Excise (N.T.) (2015), then Notfn No 18/2014-CX (NT) (2014), and 2 more.
When did Section 23A of the Central Excise Act come into force?
Section 23A of the Central Excise Act, cited as Central Excise Act 1944 23A, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
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. Text as in force on 19 Oct 2026. This page is not a substitute for legal advice.