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

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..... tral 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 substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable. (e) factory means any premises, including the precincts thereof, wherein or in any part of whic .....

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..... on the goods to render the product marketable to the consumer, and the word manufacturer shall be construed accordingly and shall include not only a person who employs hired labour in the production or manufacture of excisable goods, but also any person who engages in their production or manufacture on his own account. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, R .....

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