Central Excise Act, 1944 under Body of Central Excise Law :
This Act contains the basic provisions relating to the levy of excise duty. There are 10 chapters in the Central Excise Act. These are briefly as follows:
Chapter I | Short title, extent and commencement of the Act including definitions |
Chapter II | Levy and collection of duty |
Chapter II A | Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the Consumer Welfare Fund |
Chapter III | Powers and Duties of Officers and Land Holders |
Chapter III A | Advance Rulings |
Chapter V | Settlement of Cases |
Chapter VI | Adjudication of Confiscations and Penalties |
Chapter VI A | Appeals |
Chapter VI B | Presumptions as to Documents |
Chapter VII | Supplemental Provisions |