CENTRAL EXCISE RULES, 2002

Enter the Future of Legal Excellence with SupremeToday AI

Elevate your legal practice with advanced AI-driven research and drafting solutions. Experience unmatched efficiency, precision, and security, tailored exclusively for legal professionals.

An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers

Please visit our Training & Support
Center or Contact Us for assistance

Scan Me!

India’s Legal research and Law Firm App, Download now!

For Daily Legal Updates, Join us on :

R.1 Short title, extent and commencement.--

R.2 Definitions. -

R.3 Appointment and jurisdiction of Central Excise Officers. -

R.4 Duty payable on removal. -

R.5 Date for determination of duty and tariff valuation.--

R.6 Assessment of duty.--

R.7 Provisional assessment.--

R.8 Manner of payment.-

R.8(a) Manner of payment in respect of specified goods on which excise duty has been imposed with effect from 1st March, 2002.--

R.9 Registration.--

R.10 Daily sk account.--

R.11 Goods to be removed on invoice.--

R.12 Filing of return.--

R.12(a) Filing of return in respect of specified goods on which excise duty has been imposed on and from the 1st March, 2002.--

R.12(a)(a) Job work in article of jewellery.-

R.12(b) .

R.12(b)(b) Procedure and facilities for large taxpayer.

R.12(c) Maintenance of records and payment of duty by the independent weaver of unprocessed fabrics.-

R.12(c)(c) Power to impose restrictions in certain types of cases.-

R.12(d) Application of the rules.--

R.13 Duty on matches.--

R.13(a) Utilisation of amount paid for procurement of Central Excise Stamps for payment of duty.--

R.14 Procedure for procurement of central excise stamps and maintenance of records for production and removal of matches.--

R.15 Special procedure for payment of duty.--

R.16 Credit of duty on goods brought to the factory.--

R.16(a) Removal of goods for job work, etc.

R.16(b) Special procedure for removal of semi-finished goods for certain purposes.

R.16(c) Special procedure for removal of excisable goods for carrying out certain processes.-

R.17 Removal of goods by a hundred per cent. export-oriented undertaking for domestic tariff area -

R.18 Rebate of duty.--

R.19 Export without payment of duty.--

R.20 Warehousing provisions.--

R.21 Remission of duty.--

R.22 Access to a registered premises.--

R.23 Power to stop and search.--

R.24 Power to detain or seize goods.--

R.24(a) Return of records.--

R.25 Confiscation and penalty.--

R.26 Penalty for certain offences.--

R.27 General penalty.--

R.28 Confiscated property to vest in Central Government.--

R.29 Disposal of confiscated goods.--

R.30 Storage charges in respect of goods confiscated and redeemed.--

R.31 Power to issue supplementary instructions.--

R.32 Restrictions on removal of goods.

R.33 Transitional provision.--

Enter the Future of Legal Excellence with SupremeToday AI