1. Short title, extent and commencement .
2. Definitions .
2A. References of certain expressions .
3. Duty specified in the Fourth Schedule to be levied .
3A. Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods .
3B. Emergency power of Central Government to increase duty of excise .
3C. Power of Central Government to amen d Fourth Schedule .
4. Valuation of excisable goods for purposes of charging of duty of excise . Illustration
4A. Valuation of excisable goods with reference to retail sale price .
5. Remission of duty on goods found deficient in quantity .
5A. Power to grant exempt ion from duty of excise .
5B. Non -reversal of CENVAT credit .
6. Registration of certain persons .
7. [Omitted .].
8. Restriction on possession of goods specified in the Second Schedule .
9. Offences and penalties .
9A. Certain offences to be non -cognizable .
9AA. Offences b y companies .