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TypeBare Act JurisdictionCentral Government

Central Excise Act, 1944 Preamble 1

Central Excise Act, 1944

~1 min read
https://sooperkanoon.com/act/449110

Bare act section · Research

About this section

Central Excise Act, 1944 Preamble 1 is part of Central Excise Act, 1944 - Central Excise Act, 1944. Read the section text below and explore Indian court judgments that cite it.

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Section Text

.

(3) For the purpose of this section, -

(a) "assessee" means the person who is liable to pay the duty of excise under this Act and includes his agent;

(b) persons shall be deemed to be "related" if -

(i) they are inter-connected undertakings;

(ii) they are relatives;

(iii) amongst them the buyer is a relative and a distributor of the assessee, or a sub -distributor of such distributor; or (iv) they are so associated that they have interest, directly or indirectly, in the business of each other.

Explanation. - In this clause -

(i) "inter-connected undertakings" shall have the meaning assigned to it in clause (g) of

Frequently asked questions

What does Central Excise Act, 1944 Preamble 1 provide?

Section Preamble 1 of the Central Excise Act, 1944 (Central Excise Act, 1944) 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 Preamble 1?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Central Excise Act, 1944 Preamble 1. 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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