Central Excise Act, 1944 · Chapter VII: Supplemental Provisions
Section 37: Power of Central Government to make rules
(1) The Central Government may make rules to carry into effect the purposes of this Act.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 37
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Union of India and Ors. v. M/S. B.T. Patil and Sons Belgaum (Construction) Pvt. Ltd
Entitlement of the respondent to refund of duty drawback and interest for delayed payment thereof.
- M/S. Saraf Exports v. Commissioner of Income Tax,
- M/S. Shree Bhagwati Steel Rolling Mills v. Commissioner of Central Excise & Anr.
- M/S Liberty India v. Commissioner of Income Tax
- Commissioner of Customs, Calcutta Etc. Etc. v. M/S. Indian Oil Corporation Ltd. and Anr.
- Eicher Motors Ltd. and Anr. v. Union of India and Ors. Etc.