Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 401] [Entire Act] Union of India - Subsection Section 401(ix) in The Central Excise Act, 1944 (ix)provide for the distinguishing of goods which have been manufactured 407[after registration], of materials which have been imported under licence, and of goods on which duty has been paid, or which are exempt from duty under this Act;