Section 40, Central Excise Act, 1944 [S18-P1R]
As at 7 September 2026. In force from 2 January 1944.
40. 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 41: 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 (0)
none
Not held (0)
none
Duties published under this section (0)
none