Section 46: Section 46

Q: What does Section 46 of The Central Excise Act, 1944 (CEA) deal with?

Section 46 CEA pertains to "Section 46". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 46 of The Central Excise Act, 1944 (CEA) governs section 46. As verified on 19 May 2026.

Q: Is Section 46 CEA still in force?

Yes, Section 46 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 46 CEA?

धारा 46 CEA is the Devanagari Hindi reference for Section 46 of the The Central Excise Act, 1944. Section 46 of The Central Excise Act, 1944 (CEA) governs section 46. As verified on 19 May 2026.

Q: What is Dhara 46 CEA?

Dhara 46 CEA is the Roman Hindi reference for Section 46 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 46 of The Central Excise Act, 1944 (CEA) governs section 46. As verified on 19 May 2026.

Q: How to cite Section 46 of The Central Excise Act, 1944?

Cite as: "Section 46, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, § 46 (India).

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[(4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer

(a) removes such goods from the place of manufacture, without declaring the retail sale price of such goods on the packages or declares a retail sale price which is not the retail sale price as required to be declared under the provisions of the Act, rules or other law as referred to in sub-section (1); or

(b) tampers with, obliterates or alters the retail sale price declared on the package of such goods after their removal from the place of manufacture, then, such goods shall be liable to confiscation and the retail sale price of such goods shall be ascertained in the prescribed manner and such price shall be deemed to be the retail sale price for the purposes of this section.