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CENTRAL EXCISE RULES, 1944

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R.1 Short title and extent.--
R.2 Definitions.--
R.3 Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes.--
R.4 Appointment of Officers.--
R.5 Delegation of powers by the Commissioner.--
R.6 Commissioner or Joint Commissioner to exercise the power of any officer.--
R.7 Recovery of duty.--
R.7(a) Recovery of duty on molasses produced by a khandsari sugar factory.--
R.7(a)(a) Recovery of duty on articles of apparel manufactured on job work.--
R.8 .
R.9 Time and manner of payment of duty.--
R.9(a) Date for determination of duty and tariff valuation.--
R.9(b) Provisional assessment to duty.--
R.9(c) Rules to apply to procurer.--
R.9(d) Application of rules in relation to articles of apparel and clothing accessories, not knitted or crocheted.--
R.10 .
R.11 .
R.12 Rebate of duty.--
R.13 Export in bond of goods on which duty has not been paid.--
R.14 Exporter may enter into a general bond.--
R.14(a) .
R.14(b) Penalty for removing excisable goods, the duty leviable on which exceeds the bond amount.--
R.101 .
R.102 .
R.103 .
R.104 .
R.105 .
R.106 .
R.107 .
R.108 .
R.109 .
R.110 .
R.111 .
R.112 .
R.113 .
R.114 .
R.115 .
R.116 .
R.117 .
R.118 .
R.119 .
R.120 .
R.121 .
R.122 .
R.123 .
R.124 .
R.125 .
R.126 .
R.127 .
R.128 .
R.129 .
R.130 .
R.131 .
R.132 .
R.133 .
R.134 .
R.135 .
R.136 .
R.137 .
R.138 .
R.43 Notice of manufacture to be given.--
R.44 Commissioner may require manufacturer to make prior declaration of factory premises and equipment.--
R.45 Alteration or movement of factory equipment.--
R.46 Marking of premises and equipment.--
R.47 Goods may be stored without payment of duty.--
R.48 .
R.49 Payment of duty on fortnightly-basis on removal of goods from the factory premises or from an approved place of removal.--
R.49(a) Collection of duty leviable on cellulosic spun yarn and cotton yarn along with the duty on cotton fabrics.--
R.50 .
R.51(a) Removal of goods after payment of duty.--
R.52 Clearance on payment of duty.--
R.52(a) Goods to be delivered on an invoice.--
R.52(a)(a) Procedure for issuing invoices under rule 57AE.--
R.52(b) .
R.53 Daily sk account.--
R.53(a) .
R.54 Monthly returns.--
R.55 .
R.56 Taking of samples for excise purposes.--
R.56(a) .
R.56(a)(a) .
R.56(b) Special procedure for removal of finished excisable or semi-finished goods for certain purposes.--
R.56(c) .
R.57 .
R.57(a)(a) Definitions.--
R.57(a)(b) CENVAT credit.--
R.57(a)(c) Conditions for allowing CENVAT credit.--
R.57(a)(d) Obligation of manufacturer of dutiable and exempted goods.--
R.57(a)(e) Documents and accounts.--
R.57(a)(f) Transfer of credit.--
R.57(a)(g) Transitional provision.--
R.57(a)(h) Recovery of credit wrongly taken.--
R.57(a)(i) .
R.57(a)(j) Special dispensation in respect of inputs manufactured in factories locate of North East region.--
R.57(a)(k) Power of Central Government to notify goods for deemed credit.--
R.58 .
R.59 .
R.60 .
R.61 .
R.62 Finished matches to be kept in a secure place.--
R.63 Number of matches which may be packed in boxes.--
R.64 Each box or booklet to bear a Central Excise Stamp.--
R.65 Procurement of Central Excise Stamps.--
R.66 Central Excise Stamps to be kept in a secure place and periodically inspected.--
R.67 Manufacturer to keep account of Central Excise Stamps purchased and used.--
R.68 Manner of affixing Central Excise Stamps.--
R.69 Affixing of Central Excise Stamps to matches redeemed after confiscation.--
R.70 Matches to be packed, affixed with Central Excise Stamps and transferred to store. Room immediately after finishing.--
R.71 Method of packing.--
R.72 Examination by proper officer at the factory.--
R.73 Test-check of contents of boxes and booklets.--
R.74 Disposal of matches examined under rule 72 or 73 and of Central Excise Stamps damaged during examination.--
R.75 Deposit of matches in store-room.--
R.76 Matches intended for export may also be deposited in the store-room.--
R.77 .
R.78 Manner of storage in the store-room.--
R.79 Removal of defective matches for reconditioning.--
R.80 .
R.81 .
R.82 Removal of matches bearing Central Excise Stamps purchased on credit.--
R.82(a) Storage of duty paid matches near the factory premises.--
R.83 .
R.84 .
R.85 .
R.86 .
R.87 .
R.88 .
R.89 .
R.90 .
R.91 .
R.92 .
R.92(a) .
R.92(b) .
R.92(c) .
R.92(d) .
R.92(e) .
R.92(f) .
R.93 Manufacture and disposal of excisable tobacco products.--
R.94 Daily account of tobacco products manufactured.--
R.95 .
R.95(a) Special procedure for removal in bond of biris to other premises.--
R.96 Abatement of duty on defective tyres.--
R.96(a) .
R.96(b) .
R.96(c .
R.96(c) .
R.96(d) .
R.96(d)(d) Procedure for removal of cotton fabrics or man-made fabrics from one factory to another without payment of duty for embroidery.--
R.96(e) Procedure for removal of cotton yarn or jute twist, yarn, thread, ropes and twine from one factory to another without payment of duty.--
R.96(e)(e) Procedure for removal of yarn (other than cotton yarn or jute yarn) from one factory to another without payment of duty.--
R.96(f) Fixation of areas for the purpose of excise duty.--
R.96(g) .
R.96(h) .
R.96I. to 96MMMMM. .
R.96(n) .
R.96O. to 96ZZZZ. .
R.96(z)(a) Application to avail of special procedure.--
R.96(z)(b) Discharge of liability for duty on payment of certain sum.--
R.96(z)(c) Manufacturer's declaration and accounts.--
R.96(z)(d) Exemption from certain provisions, no rebate of excise duty on export.--
R.96(z)(e) .
R.96(z)(f) Provisions regarding new factories and closed factories resuming production.--
R.96(z)(g) Power to condone failure to apply for special procedure.--
R.96(z)(g)(g) Provision regarding factories ceasing to work or reverting to the normal procedure.--
R.96(z)(h) Application to avail of special procedure.--
R.96(z)(i) Discharge of liability for duty on payment of certain sum.--
R.96(z)(k) Exemption from certain provisions; no rebate of excise duty on export.--
R.96(z)(l) .
R.96(z)(m) Power to condone failure to apply for special procedure.--
R.96(z)(n) Markings on labels.--
R.96(z)(n)(a) Application to avail of special procedure.--
R.96(z)(n)(b) Conditions for availing of special procedure.--
R.96(z)(n)(c) Discharge of liability for duty on payment of certain sum, etc.--
R.96(z)(n)(d) Procedure for claiming abatement.--
R.96(z)(o) .
R.96(z)(p) .
R.96(z)(q) .
R.96ZR. to 96ZUU. .
R.96(z)(v) Damaged cement may be returned for reprocessing or for further manufacture to the original factory of production or to any other cement factory.--
R.96ZW. to 96ZZZZ .
R.97 Refund of duty on goods returned to factory.--
R.97(a) Goods cleared for export may be allowed to be returned to factory.--
R.97(b) Excisable goods exported may be allowed to be returned to the factory.--
R.98 Goods not affixed with Central Excise Stamps and unlabelled goods removed for export may be returned to the factory.--
R.99 Refund of purchase price of unused or damaged Central Excise Stamps.--
R.100 Refund of duty on sugar received for refining.--
R.100(a) Application.--
R.100(b) Daily Sk Account.--
R.100(c) Maintenance of account-current.--
R.100(d) Removal of goods on payment of duty.--
R.100(e) Issue of invoice.--
R.100(f) Monthly Return.--
R.100(g) Restrictions on removal of goods.-
R.100(h) Exemption from certain provisions.--
R.139 Warehousing provisions to apply only to goods specially notified in the Official Gazette.--
R.140 Appointment and registration of warehouses.--
R.141 Receipt of goods at warehouse.--
R.142 .
R.143 Owner's power to deal with warehoused goods.--
R.143(a) Special provisions with respect to goods processed and manufactured in refineries.--
R.144 Goods not to be taken out of warehouse except as provided by these rules.--
R.145 Period for which goods may remain warehoused .--
R.145(a) Goods in private warehouse to be cleared on cancellation of Registration Certificate.--
R.146 Mode of calculating quantity of goods warehoused.--
R.147 Power to remit duty on warehoused goods lost or destroyed.--
R.148 Responsibility of warehouse-keeper.-
R.149 Destruction of unusable material, waste and other refuse.--
R.150 Excisable goods may be lodged in Customs bonded warehouse under certain conditions.--
R.151 .
R.152 Goods may be removed from one warehouse to another.-
R.153 .
R.154 .
R.155 .
R.156 Certificate regarding consignee to be produced.--
R.156(a) Procedure in respect of goods removed from one warehouse to another.--
R.156(b) Failure to present triplicate application.--
R.157 Clearance of goods for home consumption.--
R.158 Form of application for clearance of goods.--
R.159 Re-assessment.--
R.160 If goods are improperly removed from warehouse or allowed to remain beyond time fixed, or lost, or destroyed, Commissioner may demand duty, etc.--
R.161 Procedure on failure to pay duty, etc.--
R.162 Noting removal of goods.--
R.162(a) .
R.163 Warrant to be given when goods are lodged in a public warehouse.--
R.164 Owner of goods to pay such dues when demanded.--
R.165 Access of owner to warehoused goods.--
R.166 Keeper of public warehouse solely responsible for safety of goods stored therein.--
R.167 Payment of rent and warehouse dues.--
R.168 Keeper of public warehouse to keep record of all entries into, operations in, and removals from his warehouse.--
R.169 Public warehouse to be locked.--
R.170 Expenses of carriage, packing, etc., to be borne by owner.--
R.171 Wholesale dealer in excisable goods may receive such goods into a private warehouse without payment of duty.--
R.172 Private warehouses to contain only goods belonging to warehouse owner or held by him as a broker or a commission agent and only goods on which duty has not been paid.--
R.173 Registered person of private warehouse to keep record of all entries into, operations in, and removals from his warehouse.--
R.173(a) Application.--
R.173(b) Assessee to file declaration of goods produced or manufactured in the factory.--
R.173(c) Procedure regarding valuation of goods assessable ad valorem.--
R.173(c)(c) .
R.173(d) .
R.173(e) Determination of normal production.--
R.173(f) Assessee to determine the duty due on the goods and to remove them on payment thereof.--
R.173(f)(f) .
R.173(g) Procedure to be followed by the assessee.--
R.173(g)(g) .
R.173(h) Retention in, or bringing into, a factory or warehouse, of duty paid goods.--
R.173(i) Scrutiny by the proper officer.--
R.173(j) .
R.173(k) .
R.173(l) Refund of duty on goods returned to factory.
R.173(m) Goods cleared for export to be returned to the factory:--
R.173(m)(m) Procedure in respect of exported goods subsequently re-imported and returned to the factory.--
R.173(n) Procedure in respect of warehoused goods.--
R.173(o) .
R.173(p) Remission of duty on goods used for special industrial purposes.--
R.173(p)(p) .
R.173(p)(p)(p) .
R.173(q) Confiscation and penalty.--
R.173(s) Application for refund of duty.--
R.174 Registration of certain persons.--
R.174A. to 184. .
R.185 Proper numbering of packages meant for export.--
R.186 .
R.187 Sealing of goods and examination at place of despatch.--
R.187(a) Despatch of goods without examination.--
R.187(b) Examination of goods at the place of export.--
R.188 .
R.189 Presentation of claim for rebate.--
R.189A. - 191BB. .
R.192 Application for concession.--
R.193 Packing and transport of concessional goods.--
R.194 Storage and accounts.--
R.195 Disposal of refuse of excisable goods.--
R.196 Duty leviable on excisable goods not duly accounted for.--
R.196(a) Surplus excisable goods.--
R.196(a)(a) Transfer of excisable goods.--
R.196(b) The applicant may, with the previous approval of the proper officer, despatch the excisable goods obtained under rule 192 to another manufacturer who is eligible to the concession in respect of such goods and to whom a registration certificate has been granted under rule 192 for obtaining such goods.
R.196(b)(b) Movement of excisable goods.--
R.197 Authorized Officers to have free access to premises, equipment, sks and accounts of dealers in excisable goods.--
R.198 Penalty for obstruction or giving false or misleading information.--
R.199 Power to detain person and examine goods.--
R.200 Power to stop and search vessels, carts, etc., and to seize goods which appear to be contraband.--
R.201 Power to enter and search.--
R.202 Power to require access to place, vessel or conveyance for inspection or examination of goods.--
R.203 Police to take charge of articles seized.--
R.204 Issue of summons.--
R.205 .
R.206 Disposal of things seized.--
R.207 Charge by whom to be preferred.--
R.208 Customs Officers to exercise the same powers as Central Excise Officers.--
R.209 Confiscation and penalty.--
R.209(a) Penalty for certain offences.--
R.210 General penalty.--
R.210(a) Composition of offences.--
R.211 On confiscation, property to vest in Central Government.--
R.212 Disposal of goods confiscated.--
R.212(a) Storage charges in respect of goods confiscated and redeemed.--
R.213 Form of appeal to Commissioner (Appeals).--
R.214 Form of application to the Commissioner (Appeals).--
R.215 Production of additional evidence before Commissioner (Appeals).--
R.216 Form of appeal, etc., to the Appellate Tribunal.--
R.217 Form of application to the Appellate Tribunal.--
R.218 Form of application to the High Court.--
R.218(a) Form of revision application to the Central Government.--
R.218(b) Procedure for filing revision application.--
R.219 Procedure for filling appeals etc.--
R.220 Form and manner of Application.--
R.220(a) Disclosure of information in the application for settlement of cases.--
R.220(b) Manner of Provisional Attachment of Property.--
R.220(c) Fee for Copies of reports.--
R.221 Responsibility of a corporate body for making declaration and obtaining Registration Certificate.--
R.221(a) Exemption from execution of bonds by Central Government undertakings and furnishing of security or surety by State Government undertakings.--
R.222 .
R.223 Sks of excisable goods to be stored in an orderly manner.-
R.223(a) Account of sk of goods in a factory or warehouse to be taken and balance to be struck.--
R.223(b) .
R.224 Restrictions on removal of goods.--
R.224(a) Cancellation of Central Excise documents.--
R.224(b) Duplicates of documents may be granted on payment of fees.--
R.224(c) .
R.225 Producer or manufacturer liable for removal of goods by any person.--
R.226 .
R.226(a) Electronic maintenance or generation of records, returns and documents using computer.--
R.227 Provision and maintenance of weighing and measuring apparatus.--
R.228 Provision and maintenance of locks.--
R.229 Provision of accommodation at factory or warehouse.--
R.230 Goods, plant and machinery chargeable with duty and not paid.--
R.231 Matches and excisable tobacco products not to be sold except in prescribed containers bearing a Central Excise Stamp or label.--
R.232 Officer shall not disclose information learned in his official capacity.--
R.232(a) Publication of names and other particulars of persons.--
R.232(b) Qualifications for authorized representatives.--
R.232(c) Authority under section 35Q(5)(b).--
R.233 Power to issue supplementary instructions.--
R.233(a) Issue of show cause notice before confiscation of any property or imposition of any penalty.--
R.233(b) Procedure to be followed in cases where duty is paid under protest.--
R.234 Cancellation of former rules, orders and notifications.--
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