SECTION | SUBJECT |
SECTION 1 | Title, Extent and commencement |
SECTION 2 (2 TO 2A) | Definitions Section 2A. References of certain expressions |
SECTION 3 (3 TO 3A) | Duties specified in First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied |
SECTION 4 | Valuation of excisable goods for purposes of charging of duty of excise. |
SECTION 4A | Valuation of excisable goods with reference to retail sale price |
SECTION 5 (5 TO 5A) | Remission of duty on goods found deficient in quantity. |
SECTION 6 | Registration of certain persons |
SECTION 8 | Restriction on possession of excisable goods |
SECTION 9 (9 TO 9E) | Offences and penalties |
SECTION 10 | Power of Courts to order forfeiture |
SECTION 11(11 TO 11DD) | Recovery of sums due to Government |
SECTION 12.(12 TO 12C) | Application of the provisions of Act No. 52 of 1962 to Central Excise Duties. |
SECTION 13 | Power to arrest |
SECTION 14(14 TO 14AA) | Power to summon persons to give evidence and produce documents in inquiries under this Act. |
SECTION15 | Officers required to assist Central Excise Officers |
SECTION 18 | Searches and arrests how to be made |
SECTION 19 | Disposal of persons arrested. |
SECTION 20 | Procedure to be followed by Officer-in-charge of police station |
SECTION 21 | Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under |
SECTION 22 | Vexatious search, seizure, etc., by Central Excise |
SECTION 23(23 TO 23H) | Failure of Central Excise Officer in duty |
SECTION 31. | Definitions. |
SECTION 32(32 TO 32PA) | Customs and Central Excise Settlement Commission |
SECTION 33( 33 TO 33A) | Power of adjudication |
SECTION 34( 34 TO 34A) | Option to pay fine in lieu of confiscation. |
SECTION 35(35 TO 35Q) | Appeals to Commissioner (Appeals). |
SECTION 36(36 TO 36B) | Definitions |
SECTION 37(37 TO 37D) | Power of Central Government to make rules. |
SECTION 38( 38 TO 38A) | Publication of rules and notifications and laying of rules before Parliament. |
SECTION 39 | Repeal of enactments |
SECTION 40 | Protection of action taken under the Act |