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TypeBare Act JurisdictionCentral Government

Central Excise Act, 1944 Section 37D

Rounding off of Duty, Etc.

~1 min read
https://sooperkanoon.com/act/37204

Bare act section · Research

About this section

Central Excise Act, 1944 Section 37D is part of Central Excise Act, 1944 - Rounding off of Duty, Etc.. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1[37D. Rounding off of duty, etc.

The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.]

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1. Inserted by Act 12 of 1990, section 65 (w.e.f. 31-5-1990).

Frequently asked questions

What does Central Excise Act, 1944 Section 37D provide?

Section Section 37D of the Central Excise Act, 1944 (Rounding off of Duty, Etc.) is reproduced on this page as part of the Central Excise Act, 1944. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Central Excise Act, 1944 Section 37D?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Central Excise Act, 1944 Section 37D. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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