Section 1. Ins. by Act 36 of 1973, s. 21

1. Ins. by Act 36 of 1973, s. 21. (5 of 1898)[1] , or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age. (2) The provisions of sub-section (1) shall have effect notwithstanding anything contained in sub-section (3) of Section 9.] 1. See Gazette of India, 1943, Pt. V, p. 243 for Statement of Objects and Reason sand see Gazette of India, 1944, Pt. V. p. 12 for Report of the Select Committee. This Act has been applied to— (1) all the partially excluded areas in the State of Orissa by Orissa Government Notification No. 1226-II-C-13/44-Com., dated 21st March, 1944; (2) Darjeeling District with effect from 28th February, 1944, see Bengal Government Notification No. 342-R, dated 22nd March, 1944; (3) excluded areas in the State of Madras (with modifications), see Madras Government Notification No. 37, Fort St. George Gazette, Pt. I, p. 281, dated 11th April, 1944; (4) partially excluded areas in the State of Madras with effect from 28th February, 1944, see Madras Government Notification No. 745-PublicPolitical, dated 4th March, 1944. This Act has been extended to Goa, Daman and Diu by Reg. 12 of 1962, section 3 and Schedule; to Dadra and Nagar Haveli by Reg. 6 of 1963, section 2 and Schedule I and to the whole of the Union territory of Lakshadweep by Reg. 8 of 1965, section 3 and Schedule. 2. The words "and to Salt" omitted by Act 33 of 1996, s. 69 (w.e.f. 28-9-1996). 3. Subs. by the A.O. 1948, for "British India". 4. Subs. by the A.O. 1950, for "the Provinces". 5. The words "and to Salt" omitted by Act 33 of 1996, s. 70 (w.e.f. 28-9-1996). 6. Subs. by ibid , s. 71, for sub-section (1), (w.e.f. 28-9-1996). 7. The words "except the State of Jammu and Kashmir" omitted by Act 41 of 1954, s. 2 and Sch, (w.e.f. 8-10-1954). CHAPTER I 1. Short title, extent and commencement .—[6] [(1) This Act may be called the Central Excise Act, 1944.] (2) It extends to the whole of India[7] [* * *]. (3) It shall come into force on such date[8] as the Central Government may, by notification in the Official Gazette, appoint in this behalf. 1. Chapter V consisting of Ss. 31 to 32P, ins. by Act 21 of 1998, s. 110, 2. Ins. by ibid . s. 110. 3. Subs. by Act 22 of 2007, s. 119, for clause (c), (w.e.f. 1-6-2007). 4. The words "in any appeal or revision, as the case may be," omitted by Act 20 of 2015, s. 95. 5. Subs. by Act 25 of 2014, s. 98, for "Customs and Central Excise Settlement Commission". 6. Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998). 7. Subs. by Act 25 of 2014, s. 99, for "the Customs and Central Excise Settlement Commission". (2) The Settlement Commission shall consist of a Chairman and as many Vice-Chairmen and other Members as the Central Government thinks fit and shall function within the Department of the Central Government dealing with Customs and Central Excise matters. (3) The Chairman, Vice-Chairman and other Members of the Settlement Commission shall be appointed by the Central Government from amongst persons of integrity and outstanding ability, having special knowledge of, and experience in, administration of customs and central excise laws:] 1[* * *] 1. Proviso omitted by Act 20 of 2015, s. 96. 2. Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998). 1[Provided further that at any stage of the hearing of any such case or matter, referred to in the first proviso, the Chairman may, if he thinks that the case or matter is of such a nature that it ought to be heard by a Bench consisting of three Members, constitute such Bench and if Vice-Chairman is not one of the Members, the senior among the Members shall act as the presiding officer of such Bench.] (7) Notwithstanding anything contained in the foregoing provisions of this section, the Chairman may, for the disposal of any particular case, constitute a special Bench consisting of more than three Members. (8) Subject to the other provisions of this Chapter, the special Bench shall sit at a place to be fixed by the Chairman.] 1. Explanation omitted by Act 20 of 2015, S. 101. 2. Subs. by Act 22 of 2007, s. 125, for "sub-section (7) of section 32F within the time specified in such order or within such further time as may be allowed by the Settlement Commission" (w.e.f. 1-6-2007), 3. Ins. by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998). Central Excise Officer of the order of the Settlement Commission sending the case back to the Central Excise Officer shall be excluded.] 1. Came into force on 11-10-1982 vide G.S.R. 592 (E), dated 11th October, 1982. 2. Subs. by Act 10 of 1989 the Goa, Daman & Diu Reorganisation Act, 1987 (w.e.f. 30-5-1987). 1. In this Schedule, "heading", "sub-heading" and "tariff item" mean respectively, a heading, sub-heading and tariff item in the Fourth Schedule. 1. The titles of Sections, Chapters and Sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Sections or Chapter Notes and, provided such headings or notes do not otherwise require, according to the following provisions. 1. Where in column (2) of this Schedule, the description of an article or group of articles under a heading is preceded by "-", the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by "--", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-". Where the description of an article or group of articles is preceded by "---" or "----", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-" or "--". 1. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person. Chapter 27 MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES Notes 1. References in Heading 2710 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals, but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 1013 millibars when a reduced pressure distillation method is used.