1[(1) This Act may be called the Central Excise Act, 1944.]
(2) It extends to the whole of India 2[* * *].
(3) It shall come into force on such date3 as the Central Government may, by notification in the Official Gazette, appoint in this behalf.
1Subs. by ibid, s. 71, for sub-section (1), (w.e.f. 28-9-1996).
2The words "except the State of Jammu and Kashmir" omitted by Act 41 of 1954, s. 2 and Sch, (w.e.f. 8-10-1954).
328th February, 1944, see Notification No. III-D, dated 26th February, 1944, Gazette of India, Extra., 1994, p. 293.