EXTRACTS FROM THE CENTRAL EXCISE ACT, 1944 (1 OF 1944)
Annexure
Bill
Annexure
Taxation Laws (Amendment) Bill, 2017
EXTRACTS FROM THE CENTRAL EXCISE ACT, 1944 (1 OF 1944)
\n* * * *
\nDefinitions
\nIn this Act, unless there is anything repugnant in the subject or context,-
\n(a) * * * * *
\n(d) "excisable goods" means goods specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as being subject to a duty of excise and includes salt;
\nExplanation.-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.
\n(e) "factory&qu<\/p>\n
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