In force · As amended up to 2026-08
8. Restriction on possession of goods specified in the Second Schedule .— From such date as may be specified in this behalf by the Central Government by notification in the Official Gazette, no person
1. Subs. by Act 28 of 2016, S. 142(i), for clause (5).
2. Clause (6) Omitted by Act 28 of 2016, s. 142(ii).
3. Ins. by Act 22 of 2007, s. 116.
4. Subs. by Act 18 of 1992, s. 113(i), for section 6, (w.e.f. 14-5-1992).
5. Subs. by Act 27 of 1999, s. 119, for "the schedule" (w.e.f. 11-5-1999).
shall, except as provided by rules made under this Act, have in his possession[1] [any goods specified in the Second Schedule] in excess of such quantity as may be prescribed for the purposes of this section as the maximum amount of such goods or of any variety of such goods which may be possessed at any one time by such a person.
8. 28th February, 1944, see Notification No. III-D, dated 26th February, 1944, Gazette of India, Extra., 1994, p. 293.
9. Ins. by Act 44 of 1980, s. 50 and Sch. V, Part II-1 (w.e.f. 11-10-1982).
10. Subs. by Act 22 of 1995, s. 70, for "Collector of Central Excise (Appeals)".
* The Central Excise Act, 1944 (except as respects goods included in entry 84 of the Union list of the Seventh Schedule to the (Constitution) repealed by the Central Goods and Services Tax Act, 2017 (12 of 2017), sec. 174, (w.e.f. 1-7-2017).
(aa) "Appellate Tribunal" means the Customs, Excise and[1] [Service Tax] Appellate Tribunal constituted under Section 129 of the Customs Act, 1962 (52 of 1962);]
2 [(aaa)] "broker" or "commission agent" means a person who in the ordinary course of business makes contracts for the sale or purchase of excisable goods for others;
3[(b) "Central Excise Officer" means the 4[Principal Chief Commissioner of Central Excise, Chief Commissioner of Central Excise, Principal Commissioner of Central Excise], Commissioner of Central Excise (Appeals), Additional Commissioner of Central Excise,[5] [Joint Commissioner of Central Excise,][6] [Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise] or any other officer of the Central Excise Department, or any person (including an officer of the State Government) invested by the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) with any of the powers of a Central Excise Officer under this Act;]
(c) "curing" includes wilting, drying, fermenting and any process for rendering an unmanufactured product fit for marketing or manufacture;
(d) "excisable goods" means goods specified in[7] [the Fourth Schedule] as being subject to a duty of excise[8] and includes salt;
9[ Explanation .— For the purposes of this clause, "goods" includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable.]
(e) "factory" means any premises, including the precincts thereof, wherein or in any part of which excisable goods[10] [* * *] are manufactured, or wherein or in any part of which any manufacturing process connected with the production of these goods is being carried on or is ordinarily carried on;
11 [(ee) "Fund" means the Consumer Welfare Fund established under Section 12C;]
[12] [(f) "manufacture" includes any process—
Source: India Code