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EXTRACTS FROM THE CENTRAL EXCISE ACT 1944 (1 OF 1944)

Annexure - Draft-Bills-Reports - Annexure - Goods and Services Tax - Annexure - * * * * Definitions In this Act, unless there is anything repugnant in the subject or context,- (a) * * * * * (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; Explanation.-For the purposes of this clause, "goods" includes any article, material or subst .....

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