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Section 1 – The Central Excise Act, 1944

The Central Excise Act, 1944





1(1) This Act may be called the Central Excise Act, 1944.

(2) It extends 6 to the whole of India. 2[***]

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



1. Subs. by Act 33 of 1996, sec. 71, for sub-section (1) (w.e.f. 28-9-1996)


2. The words “except the State of Jammu and Kashmir” omitted by Act 41 of 1954, sec. 2 and Sch. (w.e.f. 8-10-1954).


3. Came into force on 28th February, 1944, see Notification No. III-D, dated 26th February, 1944, Gazette of India, Extra., 1944, p. 293.




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The Central Excise Act, 1944


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