Central Excise Act, 1944 · Chapter VIA: Appeals
Section 36: Definitions
In this Chapter—
(a) "appointed day " means the date1 of coming into force of the amendments to this Act specified in Part II of the Fifth Schedule to the Finance (No. 2) Act, 1980 (44 of 1980);
(b) "High Court " means,—
(i) in relation to any State, the High Court for that State;
(ii) in relation to a Union Territory to which the jurisdiction of the High Court of a State has been extended by law, that High Court;
(iii) in relation to the Union Territories of Dadra and Nagar Haveli and 2]Daman and Diu,] the High Court at Bombay;
(iv) in relation to any other Union Territory, the highest court of civil appeal for that territory other than the Supreme Court of India;
(c) "President " means the President of the Appellate Tribunal.]
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.