Section 2, Central Excise Act, 1944 [S18-MV1]

As at 6 September 2026. In force from 2 January 1944.

In Central Excise Act, 1944 [A10-B3R]. This text from 2 January 1944. No other text held.

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

Cite: Section 2, Central Excise Act, 1944 [S18-MV1]. Machine: S18-MV1.

Defined terms in this text (5)

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.

import: Section 2, Central Excise Act, 1944 [S18MV1] (In this Act, unless the context otherwise requires,—): "import" with its grammatical variations and cognate expressions, means bringing into India from a place outside India

import: 34 more definitions.

proper officer: Section 2, Central Excise Act, 1944 [S18MV1] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner

proper officer: 21 more definitions.

warehouse: Section 2, Central Excise Act, 1944 [S18MV1] (In this Act, unless the context otherwise requires,—): "warehouse" means a public warehouse licensed under section 57 or a private warehouse licensed under section 58 of the Customs Act, 1962 (52 of 1962)

warehouse: 11 more definitions.

Made under this section, or naming it (0)

none

Cited by (0)

none

Not held (1)

"section 58 of the Customs Act, 1962"

Duties published under this section (0)

none