Section 5, Central Excise Act, 1944 [S18-MYB]
As at 6 September 2026. In force from 2 January 1944.
5. Prohibition of the manufacture of goods without licence.—No person shall undertake the manufacture of goods except under and in accordance with the conditions of a licence granted under section 6: Provided that nothing in this section shall apply to the manufacture of goods undertaken by or on behalf of the Central Government or a State Government.
Defined terms in this text (1)
goods: Section 2, Central Excise Act, 1944 [S18MV1] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
Made under this section, or naming it (0)
none
Cited by (1)
Section 48, Central Excise Act, 1944 [S18-P98], 2 January 1944, Band A. "section 5".
Not held (0)
none
Duties published under this section (0)
none