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THE CENTRAL EXCISE ACT, 1944

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)	Dutiesspecified in First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 to be levied
SECTION 4 (4 TO 4A)	Valuation of excisable goods for purposes of charging of duty of excise.
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 11E)	Recovery of sums due to Government
SECTION 12.(12 TO 12F)	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 32P)	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

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CENTRAL EXCISE TARIFF ACT, 1985

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