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†
Valuation of excisable goods for purposes of charging of duty of excise.†
|Valuation of excisable goods with reference to retail sale price |
SECTION 5 (5 TO 5A)
Remission of duty on goods found deficient in quantity.†††
Registration of certain persons
Restriction on possession of excisable goods
SECTION 9 (9 TO 9E)
Offences and penalties
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.
Power to arrest
SECTION 14(14 TO 14AA)
Power to summon persons to give evidence and †produce documents in inquiries under this Act.
Officers required to assist Central Excise Officers
Searches and arrests how to be made
Disposal of persons arrested.
Procedure to be followed by Officer-in-charge of police station
Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under
Vexatious search, seizure, etc., by Central† Excise
SECTION 23(23 TO 23H)
Failure of Central Excise Officer in duty
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)†
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.
Repeal of enactments
Protection of action taken under the Act