Section 103: [(vi) in the case where only interest is to be recovered, the date of payment of duty to which such interest relates

Q: What does Section 103 of The Central Excise Act, 1944 (CEA) deal with?

Section 103 CEA pertains to "[(vi) in the case where only interest is to be recovered, the date of payment of duty to which such interest relates". It is part of the The Central Excise Act, 1944, a legislation enacted by the Parliament of India. Section 103 of The Central Excise Act, 1944 (CEA) governs [(vi) in the case where only interest is to be recovered, the date of payment of duty to which such interest relates. As verified on 19 May 2026.

Q: Is Section 103 CEA still in force?

Yes, Section 103 of the The Central Excise Act, 1944 is currently in force across the Republic of India.

Q: What is धारा 103 CEA?

धारा 103 CEA is the Devanagari Hindi reference for Section 103 of the The Central Excise Act, 1944. Section 103 of The Central Excise Act, 1944 (CEA) governs [(vi) in the case where only interest is to be recovered, the date of payment of duty to which such interest relates. As verified on 19 May 2026.

Q: What is Dhara 103 CEA?

Dhara 103 CEA is the Roman Hindi reference for Section 103 of the The Central Excise Act, 1944. "Dhara" means "Section" in Hindi. Section 103 of The Central Excise Act, 1944 (CEA) governs [(vi) in the case where only interest is to be recovered, the date of payment of duty to which such interest relates. As verified on 19 May 2026.

Q: How to cite Section 103 of The Central Excise Act, 1944?

Cite as: "Section 103, The Central Excise Act, 1944 (CEA)" in legal briefs. For academic writing, use the BlueBook format: The Central Excise Act, 1944, § 103 (India).

Law on Tips Editorial Board

Wednesday, 20 May 2026

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