Central Excise Act 1944- Section 1- Short title, extent and commencement.

Central Excise Act 1944

1. Short title, extent and commencement.

¹[(1)This Act may be called the Central Excise Act, 1944.]

(2) It extends ²to the whole of India ³[* * *].

(3) It shall come into force on such date ⁴as the Central Government may, by notification in the Official Gazette, appoint in this behalf.

1. Substituted (w.e.f. 28-9-1996) by s. 71 of the Finance (No.2) Act, 1996(33 of 1996).

2. Vide Notification No. 166/87-C.E., dated 11-6-1987, the Central Excises and Salt Act, 1944 extends to the designed area in the Continental Shelf and Exclusive Economic Zone of India as declared by the Notification of the G.O.I., Ministry of External Affairs, no. S.O. 429(E), dated 18-7-1986.

3. The words “except the state of Jammu and Kashmir” were omitted by s.2 and sch. of the taxation Laws (Extension to Jammu and Kashmir) Act, 1954 (41 of 1954).

4. This Act came into force on 28^th February, 1944 vide F.D. (C.R.) Notification No. III-D.C.Exc., dated 26^th February, 1944. This Act was extended to Goa, Daman and Diu by Regulation 12 of 1962, to Dadra and Nagar Haveli by Regulation 6 of 1963, to laccadive, Minicoy and Amindivi Islands by Regulation 8 of 1965 and with effect from 1-2-1983 to the State of Sikkim vide Notification No. 9/83-C.E., dated 1-2-1983.