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Central Excises and Salt Act, 1944
 
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  INTRODUCTION 
  STATEMENT OF OBJECT 
 SHORT TITLE, EXTENT AND COMMENCEMENT 
 DEFINITIONS 
 DUTIES SPECIFIED IN THE FIRST SCHEDULE TO BE LEVIED 
 3A 1 EMERGENCY POWER OF CENTRAL GOVERNMENT TO INCREASE DUTIES OF EXCISE 
 1 DETERMINATION OF VALUE FOR THE PURPOSES OF DUTY 
 POWER OF CENTRAL GOVERNMENT TO IMPOSE CUSTOMS DUTY ON GOODS MENTIONED IN THE FIRST SCHEDULE 
 CERTAIN OPERATIONS TO BE SUBJECT TO LICENCE 
 FORM AND CONDITIONS OF LICENCE 
 RESTRICTION ON POSSESSION OF EXCISABLE GOODS 
 OFFENCES AND PENALTIES 
 10 POWER OF COURTS TO ORDER FORFEITURE 
 11 RECOVERY OF SUMS DUE TO GOVERNMENT 
 12 APPLICATION OF THE PROVISION OF ACT 8 OF 1878 TO CENTRAL EXCISE DUTIES 
 13 POWER TO ARREST 
 14 POWER TO SUMMON PERSONS TO GIVE EVIDENCE AND PRODUCE DOCUMENTS IN INQUIRIES UNDER THIS ACT 
 15 OFFICERS REQUIRED TO ASSIST CENTRAL EXCISE OFFICERS 
 16 OWNERS OR OCCUPIERS OF LAND TO REPORT MANUFACTURE OF CONTRABAND EXCISABLE GOODS 
 17 PUNISHMENT FOR CONNIVANCE AT OFFENCES 
 18 SEARCHES AND ARRESTS HOW TO BE MADE 
 19 DISPOSAL OF PERSONS ARRESTED 
 20 PROCEDURE TO BE FOLLOWED BY OFFICER-IN-CHARGE OF POLICE-STATION 
 21 INQUIRY HOW TO BE MADE BY CENTRAL EXCISE OFFICERS AGAINST ARRESTED PERSONS FORWARDED TO THEM UNDER SECTION 19 
 22 VEXATIOUS SEARCH, SEIZURE, ETC., BY CENTRAL EXCISE OFFICER 
 23 FAILURE OF CENTRAL EXCISE OFFICER IN DUTY 
 24 PENALTIES FOR CARRYING EXCISABLE GOODS IN CERTAIN VESSELS 
 25 EXCEPTIONS 
 26 POWER OF STOPPAGE, SEARCH AND ARREST 
 27 PENALTIES FOR RESISTING OFFICER 
 28 CONFISCATION OF VESSEL AND CARGO 
 29 JURISDICTION . 
 30 POWER TO EXEMPT FROM OPERATION OF THIS CHAPTER 
 31 SPECIAL AND PERMANENT RIGHTS OF MANUFACTURING SALT TO BE RECOGNISED 
 32 RIGHTS OF ORDINARY PROPRIETORS OF EXISTING SALT WORKS 
 33 POWER OF ADJUDICATION 
 34 OPTION TO PAY FINE IN LIEU OF CONFISCATION 
 35 APPEALS 
 36 REVISION BY CENTRAL GOVERNMENT 
 37 POWER OF CENTRAL GOVERNMENT TO MAKE RULES 
 38 PUBLICATION OF RULES AND NOTIFICATIONS 
 39 REPEAL OF ENACTMENTS 
 40 BAR OF SUITS AND LIMITATION OF SUITS AND OTHER LEGAL PROCEEDINGS 
  SCHEDULE I 
   


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