Section 352: Section 352

Q: What does Section 352 of The Central Excise Act, 1944 (CEA) deal with?

Section 352 CEA pertains to "Section 352". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 352 of The Central Excise Act, 1944 (CEA) governs section 352. As verified on 22 May 2026.

Q: Is Section 352 CEA still in force?

Yes, Section 352 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 352 CEA?

धारा 352 CEA is the Devanagari Hindi reference for Section 352 of the The Central Excise Act, 1944. Section 352 of The Central Excise Act, 1944 (CEA) governs section 352. As verified on 22 May 2026.

Q: What is Dhara 352 CEA?

Dhara 352 CEA is the Roman Hindi reference for Section 352 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 352 of The Central Excise Act, 1944 (CEA) governs section 352. As verified on 22 May 2026.

Q: How to cite Section 352 of The Central Excise Act, 1944?

Cite as: "Section 352, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, 1944, § 352 (India).

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[(5) The provisions of this section shall not apply to any decision or order in which the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment of any duty is in issue or is one of the points in issue.

Explanation.—For the purposes of this sub-section, the determination of a rate of duty in relation to any goods or valuation of any goods for the purposes of assessment of duty includes the determination of a question