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

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Full Text of the Document

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....ond 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 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....