TaxationAct No. 1 of 1944Partially Repealed

The Central Excise Act, 1944

This act has been repealed and replaced by Central Goods and Services Tax Act, 2017 (for most goods). It may still be referenced in ongoing matters. This reference is maintained for academic and archival purposes.

Provided for the levy and collection of duties of excise on goods manufactured or produced in India. Most provisions were effectively superseded by the GST regime from July 2017, though the Act continues to apply to petroleum products and tobacco, which are outside GST. Historical excise disputes and show cause notices under this Act continue to be litigated.

Sections

Schedules

Ministry

Ministry of Finance

Last Amended

2017-03-31

Key Provisions

→Levy of central excise duty on goods manufactured or produced in India

→Classification of goods under Central Excise Tariff

→Valuation: transaction value, normal price, or MRP-based

→CENVAT Credit (input tax credit under excise)

→Registration and licensing of manufacturers

→Excise audit and adjudication

→Remains applicable: petroleum products, tobacco, and certain other goods

→Legacy litigation and pre-GST disputes

Related Practice Areas

taxation regulatory-compliance

excise dutyCENVATmanufacturepre-GSTpetroleumtobacco excise

Section-by-Section Reference

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Indian government legislation is in the public domain under S.52(1)(q) of the Copyright Act, 1957. This reference is for educational purposes. Laws are amended frequently — verify the current text on the e-Gazette of India before relying on it for legal proceedings.