Section 47: [Explanation 1

Q: What does Section 47 of The Central Excise Act, 1944 (CEA) deal with?

Section 47 CEA pertains to "[Explanation 1". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 47 of The Central Excise Act, 1944 (CEA) governs [Explanation 1. As verified on 22 May 2026.

Q: Is Section 47 CEA still in force?

Yes, Section 47 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 47 CEA?

धारा 47 CEA is the Devanagari Hindi reference for Section 47 of the The Central Excise Act, 1944. Section 47 of The Central Excise Act, 1944 (CEA) governs [Explanation 1. As verified on 22 May 2026.

Q: What is Dhara 47 CEA?

Dhara 47 CEA is the Roman Hindi reference for Section 47 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 47 of The Central Excise Act, 1944 (CEA) governs [Explanation 1. As verified on 22 May 2026.

Q: How to cite Section 47 of The Central Excise Act, 1944?

Cite as: "Section 47, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, 1944, § 47 (India).

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[Explanation 1. For the purposes of this section, retail sale price means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale:

Provided that in case the provisions of the Act, rules or other law as referred to in sub-section (1) require to declare on the package, the retail sale price excluding any taxes, local or otherwise, the retail sale price shall be construed accordingly.

Explanation 2.—For the purposes of this section,