Section 39, Central Excise Act, 1944 [S18-P0T]

As at 7 September 2026. In force from 2 January 1944.

In Central Excise Act, 1944 [A10-B3R]. This text from 3 July 1949, by Act 90 of 1949 [A10-CDR]. Other texts (1): from 2 January 1944 to 2 July 1949.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 39, Central Excise Act, 1944 [S18-P0T]. Machine: S18-P0T.

39. Registration of exporters.—(1) Every exporter shall, within seven days from the commencement of this Act or, where such person begins the export of goods after such commencement, within ninety days from the date of such beginning, make an application for registration to the Board in Form GST REG-01, accompanied by a fee of one hundred rupees. (2) The Board shall, on being satisfied that the application is in order, register the applicant and issue a certificate of registration in such form as may be prescribed. (3) No exporter shall carry on the export of goods unless registered under this section.

Defined terms in this text (2)

Board: Section 2, Central Excise Act, 1944 [S18MV1] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 more definitions.

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 2, Central Excise Act (Amendment) Act, 1949 [S19-ZWE], 3 July 1949, Band A. "section 39 of the Central Excise Act, 1944 (1 of 1944)".

Not held (0)

none

Duties published under this section (0)

none