CENTRAL EXCISE RULES, 1944
(1) These Rules may be called the Central Excise Rules, 1944.
(2) They extend to the whole of India.
In these rules, unless there is anything repugnant in the subject or context
(1) "the Act" means the Central Excises Act, 1944;
(1a) "appointed date" means the date appointed for presentation of the Annual or any Supplementary Budget of the Central Government to Parliament or for the introduction in the House of People of any Finance Bill or any Bill for imposition or increase of any duty, as the case may be."
(1b) "appointed time" means the time appointed for presentation of the Annual or any Supplementary Budget of the Central Government to Parliament or for the introduction in the House of People of any Finance Bill or any Bill for imposition or increase of any duty, as the case may be.
(2) "assessment" means assessment made by the proper officer
When any person is expressly or impliedly authorized by the owner of any goods, factory or warehouse to be his agent in respect of such goods, factory or warehouse for all or any of the purposes of these rules and such authorization is approved by the Commissioner, such person shall, for such purposes, be deemed to be the owner of such goods, factory or warehouse.
The Central Board of Excise and Customs may appoint such persons as it thinks fit to be Central Excise Officers, or to exercise all or any of the powers conferred by these rules, on such officers.
Unless the Central Government in any case otherwise directs, the Commissioner may authorize any officer subordinate to him to exercise throughout his jurisdiction, or in. any specified area therein, all or any of the powers of a Commissioner under these rules.
(1) The Commissioner may perform all or any of the duties, or exercise all or any of the powers, assigned to an officer under these rules.
(2) Subject to the provisions of sub-rule (1), the Joint Commissioner of Central Excise appointed by the Central Board of Excise and Customs, may, within his territorial jurisdiction, perform all or any of the duties, or exercise all or any of the powers, assigned under these rules to an officer subordinate to him.
Every person who produces, cures or manufactures any excisable goods, or who stores such goods in a warehouse, shall pay the duty or duties leviable on such goods, at such time and place and to such persons as may be designated, in, or under authority of these rules, whether the payment of such duty or duties is secured by bond or otherwise.
Provided that nothing contained in this rule shall apply to molasses produced in a khandsari sugar factory.
Provided further that in respect of goods falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), manufactured on job-work , the provisions of these rules shall apply subject to the provisions of rule 7AA.
Every person who procures molasses produced in a khandsari sugar factory, whether directly from such factory or otherwise, for use in the manufacture of any commodity, whether or not excisable, shall pay the duty or duties leviable on such molasses, as if such molasses has been manufactured by the procurer, at such time and to such persons as may be designated under these rules, whether the payment of such duty or duties be secured by bond or otherwise.
Every person who gets the goods, falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), produced or manufactured on his account on job work, shall pay the duty leviable on such goods, at such time and in such manner as may be specified under these rules, whether the payment of such duty be secured by bond or otherwise, as if such goods have been manufactured by such person:
Provided that such person may authorise the job worker to pay the duty leviable on such goods on his behalf and the job worker so authorized undertakes to discharge all liabilities and comply with all the provisions of these Rules:
Explanation.--
For the purposes of this rule, the expression "job worker" shall be deemed to mean the person who undertakes the process or processes th
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(1) No excisable goods shall be removed from any place where they are produced, cured or manufactured or any premises appurtenant thereto, which may be specified by the Commissioner in this behalf, whether for consumption, export or manufacture of any other commodity in or outside such place, until the excise duty leviable thereon is determined and indicated on each application in the proper form or on each gate pass, as the case may be, presented to the proper officer at such place and in such manner as is prescribed in these rules or as the Commissioner may require:
Provided that such goods may be deposited without payment of duty in a store-room or other place of storage approved by the Commissioner under rule 27 or rule 47 or in a warehouse appointed or registered under rule 140 or may be exported under bond as provided in rule 13:
P
(1) The rate of duty and tariff valuation, if any, applicable to any excisable goods shall be the rate and valuation in force
(i) in the case of goods removed from the premises of a curer on payment of duty, on the date on which the duty is assessed;
(ii) in the case of goods removed from a factory or a warehouse, subject to sub-rules (2), (3) and (3A), on the date of the actual removal of such goods from such factory or warehouse; and
(iii) in the case of molasses manufactured in a khandsari sugar factory, on the date of receipt of such molasses in the factory of the procurer
(iv) in the case of goods falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), produced or manufactured on job work, on the date
(1) Notwithstanding anything contained in these rules,
(a) where the assessee is unable to determine the value of excisable goods in terms of section 4 of the Act on account of non-availability of any document or information; or
(b) where the assessee is unable to determine the correct classification of the goods while filing the declaration under rule 173B;
the said assessee may request the proper officer in writing giving the reasons for provisional assessment to duty, and the proper officer may direct after such inquiry as he deems fit, that the duty leviable on such goods shall be assessed provisionally at such rate or such value (which may not necessarily be the rate or price declared by the assessee) as may be indicated by him, if such assessee executes a bond in the proper form with suc
The provisions of these rules shall apply to a procurer of molasses as if such molasses has been manufactured by him.
The provisions of these rules shall apply to a person who is liable to pay the duty or duties of excise leviable on goods falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) under rule 7AA as if such goods have been manufactured by him.
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(1) The Central Government may, from time to time, by notification in the Official Gazette, grant rebate of
(a) duty paid on the excisable goods;
(b) duty paid on materials used in the manufacture of goods;
If such goods are exported outside India or shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft, to such extent and subject to such safeguards, conditions and limitations as regards the class or description of goods, class or description of materials used for manufacture thereof, destination, mode of transport and other allied matters as may be specified in the notification:
Provided that if the Commissioner of Central Excise or as the case may be the Maritime Commissioner of
(1) The Central Government may, from time to time, by notification in the Official Gazette
(a) permit export of specified excisable goods in bond without payment of duty in the like manner, as the goods regarding which the rebate is granted under sub-rule (1) of rule 12, from a factory of manufacture or warehouse or any other premises as may be approved by the Commissioner of Central Excise;
(b) specify materials, removal of which without payment of duty from the place of manufacture or storage for use in the manufacture in bond of export goods, may be permitted by the Commissioner of Central Excise;
(c) allow removal of excisable material without payment of duty for the manufacture of export goods, as may be specified, to be exported in execution of one or more export orders; or for replenish
The Commissioner may permit any person desirous of exporting from India, in the manner provided in the foregoing rules, excisable goods on which duty has not been paid, to enter into a general bond in the proper Form, with such surety or sufficient security, in such amount, and under such conditions, as the Commissioner approves for the export, from time to time, of such excisable goods within the period prescribed for goods exported under rule 12:
Provided that, in the event of death, insolvency or insufficiency of the surety, or where the amount of the bond is inadequate, the Commissioner may, in his discretion, demand a fresh bond; and may, if the security furnished for a bond is not adequate, demand additional security.
Form:B.1(Gen.sur.)
Form:B.1(Gen.sec.)
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(1) Except with the prior permission of the Commissioner, no person shall at any time remove from a factory or warehouse excisable goods for export, the duty leviable on which together with the duty leviable on the goods removed from the factory or warehouse and not exported until such time exceeds the amount of the bond executed under rule 14.
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(1) Every manufacturer who intends to manufacture excisable goods for the first time shall, before commencing operations, give notice in writing to the Commissioner and shall specify therein the nature of the raw materials which he intends to use.
(2) Every manufacturer of excisable goods shall, before stopping or resuming the production of such goods, give notice in writing to the Commissioner of his intention to stop or resume the production of such goods.
(3) Whenever there is any change in the nature of any raw material used, the manufacturer shall, before making any change, give notice in writing to the Commissioner, specifying the new material to be used.
(1) Every manufacturer, who is required by the Commissioner so to do, shall, before beginning to manufacture, excisable goods other than salt, liable to duty on manufacture, declare in the proper Form all premises, pipes and vessels intended to be used by him for his business specifying the purpose for which each room, place, pipe and vessel, is to be used and the mark by which it is to be distinguished and stating the quantity of goods which his factory is capable of producing.
(2) The manufacturer shall sign the declaration and deliver it to the proper officer.
(3) Plans of the premises, rooms, places, pipes and vessels to be used by the manufacturer which are referred to in such declaration, shall be submitted to the proper officer if required and no manufacture shall be permitted unless such officer has given a certificate of approva
(1) A manufacturer who has made a declaration as required in rule 44, may, on giving to the proper officer two days' previous notice in writing of his intention, specifying the vessel, or pipe intended to be altered, moved or added, alter or move any declared vessel, or pipe, or add a new vessel or pipe.
(2) Every such vessel or pipe shall be duly declared.
Every person making a declaration under rule 44 shall, to the satisfaction of the proper officer, paint and keep in a large and distinct character upon some convenient and conspicuous part of the outside of such building, place or vessel, the distinguishing mark shown in such declaration, and from time to time and when occasion requires or when requested by the Commissioner shall renew the mark so long as the declaration thereof remains uncancelled, so that each letter or number so painted may be easily and distinctly observed and known by an officer, and whenever any such person uses or employs, in any declared building or place, any fixed pipe, he shall, when required by the Commissioner by a written notice, paint and keep painted every such pipe throughout its whole length and over its whole exterior surface with distinct oil colours to the satisfaction of the proper officer. And all pipes or parts of pipes used for the same purpose shall be painted in the same co
(1) A manufacturer shall provide a store-room or other place of storage at his premises for depositing goods made on the same premises without payment of duty:
Provided that, where the manufacturer undertakes to pay duty on all such goods and clear them immediately on completion of manufacture, the Commissioner may exempt him from providing such store-room or other place of storage.
(2) No duty-paid goods and no goods other than excisable goods made in the factory shall be deposited in such store-room or place.
(2A) Notwithstanding anything contained in sub-rule (2), the Board may, subject to such conditions and limitations as may be laid down by it, permit duty paid ice-cream falling under Heading No. 21.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) to be deposited in
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(1) (a) Every manufacturer, other than a manufacturer who is availing of the exemption under a notification based on value of clearances in a financial year, shall discharge his duty liability in respect of clearances of excisable goods from the place or premises specified under rule 9 or from a store room or other place of storage approved by the Commissioner under rule 47 made:-
i. during the first fortnight of the month, by the twentieth day of that month,
ii. during the second fortnight of the month, other than the month of March, by the fifth day of the succeeding month; and
iii. during the second fortnight of March, by the 31st day of the said March
(aa) Every manufacturer availing of the exemption under a notification based on the value o
Where a manufacturer,
(i) who manufactures cellulosic spun yam not containing synthetic staple fibre falling within Chapter 55 and cotton yarn not containing synthetic staple fibre falling within Chapter 52 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) or both, and uses the whole or part of the yarn so manufactured in the manufacture of cotton fabrics in his own factory; or
(ii) who being a composite mill, brings such yarn under rule 96E or rule 96EE, as the case may be, from outside for the purpose of manufacture of cotton fabrics in his own factory,
makes an application to the Commissioner in this behalf, shall, on such application being granted by the Commissioner, pay the duty leviable on such cellulosic spun yarn and such cotton yarn along with the duty on such cotton
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Except as otherwise expressly provided in these rules, no duty-paid goods shall be allowed to enter, or be retained in, any part or premises of a factory:
Provided that the Commissioner or the Board may, by a general or special order, and subject to such conditions and limitations as may be laid down in such order, permit duty-paid goods to enter, or to be retained in, any part or premises of a factory.
When the manufacturer desires to remove goods on payment of duty, either from the place or premises specified under rule 9 or from a store-room or other place of storage approved by the Commissioner under rule 47, he shall make application in triplicate (unless otherwise by rule or order required) to the proper officer in the proper Form and shall deliver it to the officer at least twelve hours (or such other period as may be elsewhere prescribed or as the Commissioner may in any particular case require or allow) before it is intended to remove the goods. The officer shall, thereupon, assess the amount of duty due on the goods shall allow the goods to be cleared:
Provided that where removals from a factory are frequent and the manufacturer maintains a sufficient credit balance in his account-current maintained under rule 9 for payment of duty, the Assistant Commissioner of Central
(1) No excisable goods shall be delivered from a factory or a warehouse except under an invoice signed by the owner of the factory, or his authorised agent:
Provided that when the excisable goods, other than those to which the provisions of Chapter VII-A apply, are removed on payment of duty such invoice shall be required to be countersigned by the proper officer.
Explanation.In this rule, and in any other rule, where the term invoice or gatepass, as the case may be, is used it shall mean
(i) assessee's own document such as invoice, challans, advice or other document of similar nature generally used for sale or removal of excisable goods and which shall contain all the particulars as required under the said Act or in these rules;or
(ii) such other f
(1) Every person, who issues invoices under rule 57AE shall get registered under rule 174
(2) Every person registered for the purposes of this rule (hereafter in this section referred to as the registered person) shall maintain a sk account in Form R.G.23D.
(3) The registered person shall maintain the R.G.23D register and at the end of the day enter therein receipt and issue of excisable goods, and shall-
(a) at the time of making any entry, insert the date when the entry is made;
(b) correctly keep such book, account or register in the manner required under these rules and shall not cancel, obliterate, or alter any entry therein, except for correction of any errors;
(c) keep the book, account or register
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(1) Every manufacturer shall maintain a sk account, and shall enter in such account daily
(a) description of goods,
(b) opening balance,
(c) quantity manufactured,
(d) quantity deposited in the store-room, or other place of storage approved by the Commissioner under rule 47,
(e) quantity and value, of goods removed on which duty is required to be paid from such store-room or other place of storage or from the place or premises specified under rule 9,
(f) quantity and value of goods delivered from the factory without payment of duty for export or other purposes, and
(g) the rate of duty and the amount of such duty pai
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Within ten days after the close of each month every manufacturer shall submit to the proper officer a monthly return in the proper Form showing the quantity of excisable goods manufactured during the month, the quantity (if any) used within the factory for the manufacture of another commodity, the quantity removed on payment of duty from the place or premises specified under rule 9 or from the store-room or other place of storage approved by the Commissioner under rule 47, the quantity removed for export without payment of duty and such other particulars as may be elsewhere prescribed or as the Commissioner may, by general or special order, require, and, where so required by the Commissioner, by a written notice, shall submit a similar return in the proper Form showing all the other products manufactured in and issued from the factory during the same month.
Form:R.T.3
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(1) The manufacturer shall permit any officer to take samples of any manufactured or partly manufactured goods or of any intermediate or residual products resulting from the manufacture thereof, in his factory.
(2) The officer referred to in sub-rule (1) shall conduct the test from the samples taken under that sub-rule and communicate to the manufacturer the result of such test.
(3) (a) Where the officer is of the opinion that the samples after completion of the test can be restored to the manufacturer, officer shall send a notice in writing to the manufacturer requesting him to collect the samples within such period as may be specified in the notice.
(b) If the manufacturer fails to take delivery of the samples within the period specified in the notice referred to in clause (a), the sampl
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The Commissioner may, by special order and subject to such conditions as may be specified by the Commissioner, permit a manufacturer to remove
(i) excisable goods which are in the nature of semi-finished goods, for carrying out certain manufacturing processes, or
(ii) excisable goods for carrying out tests,
to some other premises of his or to the premises of another person and to bring back such goods to his factory, without payment of duty, or to some other registered premises of his or to the premises of another assessee and allow these goods to be removed on payment of duty or without payment of duty for export from such other registered premises of his or from the premises of such assessee to whom the goods have been sent:
Provided that this rul
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For the purpose of this section,-
(a) "capital goods" means-
(i) all goods falling under Chapter 82, Chapter 84, Chapter 85, Chapter 90, heading No. 68.02 and sub-heading No. 6801.10 of the First Schedule to the Central Excise Tariff Act, 1985;
(ii) components, spares and accessories of the goods specified at (i) above;
(iii) moulds and dies;
(iv) refractories and refractory materials;
(v) tubes and pipes and fittings thereof, used in the factory; and
(vi) pollution control equipment, used in the factory of the manufacturer of the final products;
(vii) storage tank.
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(1) A manufacturer or producer of final products shall be allowed to take credit (hereinafter referred to as the CENVAT credit) of ,-
i. the duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 (hereinafter referred to as the said First Schedule), leviable under the Act;
ii. the duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985, leviable under the Act;
iii. the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Textile and Textile Articles) Act,1978;
iv. the additional duty of excise leviable under section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957;
v. the National Ca
(1) The CENVAT credit in respect of inputs may be taken immediately on receipt of the inputs in the factory of the manufacturer.
Provided that in respect of final products falling under Chapter 62 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), CENVAT credit of the duty paid on inputs may be taken immediately on receipt of such inputs in the registered premises of the person who gets such final products manufactured on his account on job work subject to the condition that such inputs are used in the manufacture of such final products by the job worker.
(2) (a) The CENVAT credit in respect of capital goods received in a factory at any point of time in a given financial year shall be taken only for an amount not exceeding fifty per cent of the duty paid on such capital goods in the same financial year.
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(1) CENVAT credit shall not be allowed on such quantity of inputs which is used in the manufacture of exempted goods, except in the circumstances mentioned in sub-rule (2).
(2)Where a manufacturer avails of CENVAT credit in respect of any inputs, except inputs intended to be used as fuel, and manufactures such final products which are chargeable to duty as well as exempted goods, then, the manufacturer shall maintain separate accounts for receipt, consumption and inventory of inputs meant for use in the manufacture of dutiable final products and the quantity of inputs meant for use in the manufacture of exempted goods and take CENVAT credit only on that quantity of inputs which is intended for use in the manufacture of dutiable goods. The manufacturer, opting not to maintain separate accounts shall follow either of the following conditions, as applicable to him, namely:-
&
(1) The CENVAT credit shall be taken by the manufacturer on the basis of any of the following documents, namely :-
(a) an invoice issued by a manufacturer of inputs or capital goods under rule 52A or 52AA or rule 100E from his factory or from his depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer;
(b) a bill of entry;
(c) an invoice issued by a first stage dealer of excisable goods under rule 52AA;
(d) an invoice issued by a second stage dealer of excisable goods under rule 52AA;
(e) an invoice issued by an importer under rule 52AA;
(f) an
(1) If a manufacturer of the final products shifts his factory to another site or the factory is transferred on account of change in ownership or on account of sale, merger, amalgamation, lease or transfer of the factory to a joint venture with the specific provision for transfer of liabilities of such factory, then the manufacturer shall be allowed to transfer the CENVAT credit lying unutilized in his accounts to such transferred, sold, merged, leased or amalgamated factory.
(2) The transfer of the CENVAT credit under sub-rule (1) shall be allowed only if the sk of inputs as such or in process, or the capital goods is also transferred alongwith the factory to the new site or ownership and the inputs, or capital goods, on which credit has been availed of are duly accounted for to the satisfaction of the Commissioner.
(1) Any amount of credit earned by a manufacturer under rules 57A,57B or 57Q, as they existed prior to 1st day of April, 2000 and remaining unutilized on that day shall be allowable as CENVAT credit to such manufacturer under these rules, and be allowed to be utilized in accordance with these rules.
(2) A manufacturer who opts for exemption from the whole of the duty of excise leviable on goods manufactured by him under a notification based on the value or quantity of clearances in a financial year, and who has been availing of the credit of the duty paid on inputs before such option is exercised, shall be required to pay an amount equivalent to the credit, if any, allowed to him in respect of inputs lying in sk or used in any finished excisable goods lying in sk on the date when such option is exercised and after deducting the said amount from the balance, if any, lying in his cre
(1) Where the CENVAT credit has been taken or utilised wrongly, the same along with interest shall be recovered from the manufacturer and the provisions of sections 11A, 11AA and 11AB of the Act shall apply mutatis mutandis for effecting such recoveries.
(2) Where the CENVAT credit has been taken or utilized wrongly on account of fraud, willful misstatement, collusion or suppression of facts, or contravention of any of the provisions of the Act or the rules made thereunder with intention to evade payment of duty, then, the manufacturer shall also be liable to pay penalty and the provisions of section 11AC of the Act shall apply mutatis mutandis.
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Notwithstanding anything contained in these rules, where a manufacturer has cleared any inputs or capital goods, in terms of notification of the Government of lndia in the Ministry of Finance (Department of Revenue) No. 32/99- Central Excise, dated the 8th July, 1999, or notification no. 33/99- Central Excise, dated the 8th July, 1999, the CENVAT credit of duty paid on such inputs or capital goods shall be admissible as if no portion of the duty paid on such inputs or capital goods was exempted under any of the said notifications.
Notwithstanding anything contained in rule 57AB, the Central Government may, by notification in the Official Gazette declare the inputs on which the duties of excise, or additional duty paid, shall be deemed to have been paid at such rate or equivalent to such amount as may be specified in the said notification and allow credit of such duty deemed to have been paid in such manner and subject to such conditions as may be specified in the said notification even if the declared inputs are not used directly by the manufacturer of final products declared in the said notification, but are costained in the said final products.".'.
3. In the Central Excise (Second Amendment) Rules, 2000, in rule 7, in sub-rule (i), in clause (1) (b),-
(i) for the words "shall discharge his duty liability by debiting such account-current" the words "shall dischar
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Finished matches which have not been packed shall, except during working hours, be kept in the manufacturing room, or in a closed part of the premises under lock and key.
All matches, other than matches of the type known as "Bengal Lights" or packed in booklets, which are issued by the manufacturers for home consumption shall be packed in boxes containing on the average 50 sticks:
Provided that matches made of bamboo splints and produced in a factory the annual output of which does not exceed 500 million matches, may also be packed in boxes containing on the average 40 sticks:
Provided further that the Commissioner may, by an order in writing and subject to such limitations and conditions as may be prescribed by him in the order permit a manufacturer to pack matches in boxes containing a higher or lower number of match sticks.
The duty on matches shall be paid by affixing to each box or booklet a Government Central Excise Stamp of a value appropriate to the rate of duty, and where such boxes or booklets are issued in packages, each package reckoned by the manufacturer as his minimum unit of distribution shall bear the manufacturer's trade label and a mark clearly showing the class of matches contained in the package :
Provided that, where the matches are intended for export out of India Central Excise Stamps need not be affixed thereto and, unless they are to be exported under bond in accordance with rule 13, the duty shall be paid in accordance with rule 52:
Provided further that where the Central Government is satisfied that by reason of the fact that the necessary Central Excise Stamps are not available or for any other relevant reason it is necessary or ex
(1) All Central Excise Stamps shall be procured from a District Revenue Treasury or a sub-Treasury.
(2) (i) A registered person wishing to obtain Central Excise Stamps shall submit to the treasury a challan in quintu-plicate for the amount to be paid, specifying on the reverse the number and class of Central Excise Stamps required, together with their price. The treasury shall accept the amount specified in the challan and shall return the duplicate, triplicate and quintuplicate copies of the receipted challan to the registered person.
(ii) The registered person shall present duplicate and quintuplicate copies of the challan to the proper officer who, after satisfying himself about the correctness of the amount remitted, shall return the quintuplicate copy to the assessee with an endorsement to the District Revenue Treasury Officer o
The manufacturer shall keep all his Central Excise Stamps, whether procured for cash or on credit, in a secure place within the factory premises, and shall keep them open for inspection at any time by any officer. The proper officer may at any time examine the sk of the Central Excise Stamps on any working day and check the balance with that shown in the register and shall record the result in the register. If any Central Excise Stamps procured on credit are missing or unaccounted for, he shall call on the registered person to pay immediately into the Treasury the full price thereof and to produce the treasury challan within a week.
(1) The manufacturer shall maintain an account of quantity and value of-
i. receipts of Central Excise Stamps purchased for cash and on credit;
ii. Central Excise Stamps affixed on boxes or booklets;
iii. Central Excise Stamps damaged and handed over to the proper officer, and
iv. Central Excise Stamps lost in the process or not otherwise accounted for.
(2) The manufacturer shall submit to the proper officer monthly returns in the proper Form before the 10th day of the month following that to which the return relates.
Every Central Excise Stamp shall be so affixed that
(a) the box or booklet on which the Central Excise Stamp is affixed cannot be opened without tearing the Central Excise Stamp;
(b) when it is affixed to a box, the Central Excise Stamp shall cover one side of the inner tray and a part of the rear or bottom or front or top of the outer box, and the Central Excise Stamp itself shall not be covered by either the factory's label or any advertisement label.
If matches confiscated under the Act or these Rules are returned to the owner on payment of a fine in lieu of confiscation, or are otherwise disposed of in a manner admitting of their passing into consumption, the proper officer shall, if the containers do not bear proper Central Excise Stamps, cause Central Excise Stamps of the requisite value to be affixed thereto and may allow them to be affixed over the manufacturer's label.
As soon as possible after matches are finished they shall, unless intended for export, be put into boxes or booklets which shall then save as otherwise provided by these rules be affixed with Central Excise Stamps and enclosed in packets or other outer coverings and deposited in the factory's bonded store-room.
(1) No packet or case containing boxes or booklets of matches other than those intended for export out of India and those to which the provisions of the second proviso to rule 64 apply shall be closed and reckoned as a unit unless a Central Excise Stamp of the appropriate class has been affixed to each box or booklet in the manner laid down in rule 70.
(2) Each case or packet shall contain only an integral number whether one hundred boxes or booklets of matches or multiples thereof. The boxes or booklets in each case or packet shall contain the same number of matches on the average and shall, except where the matches are exempted from bearing Central Excise Stamps, bear Central Excise Stamps of the same class.
(3) Every packet, box or booklet, or the manufacturer's label affixed thereto shall bear in clearly discernible characters, the n
If the proper officer is in doubt whether Central Excise Stamps have been affixed or whether boxes or booklets contain the proper number of matches or whether cases or packets contain the proper number of boxes or booklets, he may require the registered person to open the case, packet, boxes or booklets for examination and in the event of any discrepancy, he may detain the goods.
In order to verify the average number of matches contained in a box or booklet the proper officer or any other officer specially deputed by him in this behalf may, after giving notice of his intention to the registered person, determine this number by taking samples, consisting of at least one box or booklet in every ten hundred thereof, and the duty payable shall be assessed on the result of this sampling.
(1) If any Central Excise Stamps are torn during examination under rule 72 or rule 73, the proper officer may order that the containers to which they are affixed shall be returned to the registered person for re-stamping and shall be replaced immediately by an equal number of boxes or booklets of the same class from the finished sk.
(2) If examination under rule 72 or rule 73 shows that Central Excise Stamps of insufficient value have been affixed, the proper officer may order the boxes or booklets in question to be returned to the factory, where the Central Excise Stamps shall be removed and replaced by others of the proper value.
(1) Immediately after affixing Central Excise Stamps, the matches shall be deposited in a storeroom approved under rule 47
(2) The store-room shall be secured by the registered person to the satisfaction of the proper officer and it shall remain open for transaction during such hours and days on which the factory is working, as the Commissioner may approve.
All boxes or booklets containing matches intended for export and on which no Central Excise Stamps have been affixed and all loose matches to be exported shall, before they are removed to the store-room, be packed into cases or packets on which shall be pasted labels inscribed "Matches not affixed with Central Excise Stamps for Export" and shall be entered in daily sk account maintained under rule 53.
Form E.B.4(Matches)
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(1) Separate compartments or separate divisions in the same compartment shall be allotted in the store-room for
(i) packages containing matches bearing Central Excise Stamps purchased for cash;
(ii) packages containing matches bearing Central Excise Stamps purchased on credit;
(iii) packages of matches not affixed with Central Excise Stamps intended for export.
(2) To facilitate inspection, check and delivery from the store-room, the matches shall be stored in separate stacks, according to their class and the size of the case or packet in which they are contained.
Defective matches may, under the supervision of the proper officer, be removed from the store-room to any other part of the factory for reconditioning. Matches not affixed with Central Excise Stamps originally intended for export and no longer required for that purpose may also be returned to the finishing room for affixation of Central Excise Stamps. Full particulars of matches so removed, shall be entered in the store-room register.
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When it is desired to remove matches, bearing Central Excise Stamps purchased on credit the Registered person shall, unless he maintains an account-current with the Commissioner under rule 9 pay the price of the Central Excise Stamps in the manner prescribed in rule 52 and no such matches may be removed until after the price of the Central Excise Stamps has been so paid or has been debited to such account-current, if any.
The Commissioner of Central Excise may prohibit a Registered person to whom Registration Certificate has been granted under these rules for the manufacture of matches and who has at any time been punished for any offence under the Central Excises and Salt Act, 1944 (1 of 1944), or the rules made thereunder, from storing matches, removed after payment of duty, in any godown, or place or premises of storage, situated within a distance of two kilometres from the factory of such Registered person.
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No excisable tobacco products shall be delivered from any factory except under the following conditions: -
(a) Such products shall be made into separate packets.
(b) Each such packet, whether retail or wholesale, shall be enclosed by, and at the expense of, the manufacturer, in a wrapper or other outer covering, and, unless exempted by the Central Board of Excise and Customs, by general or special order, each such packet, or the manufacturer's label affixed thereto, shall bear in clearly discernible characters, the following particulars -
(i) the name and address of the factory;
(ii) the number of his Registration Certificate in Form L4; and
(iii) the trade brand of the product.
(1) Every manufacturer of excisable tobacco products including raw biri, whether loose, labelled or unlabelled, shall maintain proper records and shall enter in such account the following particulars, namely:-
(i) the weights, quantities and particulars of all tobacco and other materials and ingredients received by him for the purpose of being manufactured;
(ii) the weight and quantities thereof consumed in such manufacture;
(iii) the weight, quantities and particulars of tobacco, materials, ingredients, stalks, waste, and other refuse remaining after or caused by such manufacture;
(iv) the quantity of each product so produced;
(v) the quantity thereof made up into packets, wrapped, labelled and cleared f
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The Commissioner may, by special or general order and subject to such conditions as may be specified by him, permit a manufacturer to remove biris manufactured by him to his another registered premises or to the premises of another assessee for completion of certain manufacturing processes and allow the finished biris to be removed on payment of duty or without payment of duty for export from such other premises:
Provided that such permission shall be granted only subject to the execution of a bond either by the manufacturer or by the assessee.
If a manufacturer desires that certain tyres should, in consequence of damage sustained during the course of manufacture, be assessed on a value less than the standard selling price he shall declare in writing on the application for clearance of the goods, that such damage has been sustained and each such tyre shall be clearly and legibly embossed or indelibly stamped with the words "Second", "Clearance" or "Defective".
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(1) Cotton fabrics or man-made fabrics, may be removed without payment of duty from one factory to another factory for the purpose of embroidery, subject to the observance of the procedure hereinafter prescribed.
(2) When cotton fabrics or man-made fabrics, are removed from the factory where they are manufactured to another factory for embroidery, the consignor shall follow the procedure as required by rules 156A and 156B, as modified by rule 173N.
(3) If cotton fabrics or man-made fabrics, after being embroidered, are cleared for home consumption from the embroidery factory, the duty payable at the time of such clearance and such other dues that may be payable in respect of such goods may be paid either by the owner of the embroidery factory or by the owner of the originating factory.
(4) If
(1) Cotton yam or jute twist, yarn, thread, ropes and twine may be removed without payment of duty from one factory to another for the purpose of processing or packing or for the purpose of manufacture of cotton fabrics or jute manufactures subject to the observance of the procedure hereinafter prescribed.
(2) For the purpose of this rule, "factory" means a factory working with the aid of power in which-
(a) cotton yarn or jute twist, yarn, thread, ropes and twine is spun and cotton fabrics or jute manufactures are woven; or
(b) only cotton fabrics or jute manufactures are woven and the duty thereon is paid on square metre, ad valorem or weight basis, as the case may be; or
(c) only cotton yarn or jute twist, yarn, thread, ropes and twine is spun, o
(1) Any yarn, other than cotton yarn or jute yarn, as may be specified by the Central Government by notification in the Official Gazette (hereinafter referred to as the said yarn), may be removed without payment of duty from one factory to another factory of the same manufacturer for the purpose of manufacture of cotton fabrics subject to the observance of the procedure hereinafter prescribed.
(2) For the purposes of this rule, "factory" means a factory working with the aid of power in which
(a) the said yarn is spun; or
(b) the said yarn is spun and cotton fabrics are woven; or
(c) only cotton fabrics are woven ad the duty thereon is paid on square metre, ad valorem or weight basis, as the case may be.
(
Having regard to the weighted average sale price in the internal and export auctions of tea in India, the Central Government may, by notification in the Official Gazette, from time to time, group areas into zones for the purpose of assessment of tea produced in such areas.
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circles falling under Chapter 76 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), to the process of cold rolling with the aid of cold rolling machines, makes in the proper form, an application to the Commissioner, in this behalf, the special provisions contained in this section shall, on such application being granted by the Commissioner, apply to such manufacturer in substitution of the provisions contained elsewhere than in this section for the period in respect of which the application has been so granted.
(2) Such application shall be made so as to cover a period of not less than twelve consecutive calendar months, but permission may be granted for a shorter period in the discretion of the Commissioner.
(3) If at any time during such period the manufacturer fails to avail himself of the special provisions contained
(1) Having regard to the average production of cold rolled stainless steel pattis or pattas, falling under Chapter 72, or aluminium circles falling under Chapter 76 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), in India per month or per year for cold rolling machines installed for the processing of stainless steel pattis/pattas, or aluminium circles and any other relevant factor, the Central Government may, by notification in the Official Gazette, fix, from time to time, the rate of duty per month or per year, per each such cold rolling machines, subject to such conditions and limitations hereinafter laid down, and if a manufacturer whose application has been granted under rule 96ZA pays a sum calculated according to such rate of duty in the manner and subject to the conditions and limitations hereinafter laid down, such payment shall be a full discharge of his liability for duty leviable on his producti
(1) Such manufacturer shall, at any time during the calendar month immediately preceding any month or part thereof, as the case may be, in respect of which he has been permitted to avail himself of the provision of this section, make an application to the proper officer in the proper Form for leave to remove stainless steel pattis/pattas, or aluminium circles from his premises during the ensuing month, declaring therein the maximum number of cold rolling machines installed by him or on his behalf, in one or more premises at any time during three calendar month immediately preceding the said calendar month.
(2) If such application is not made to the proper officer within the time limit laid down in sub-rule (1), the manufacturer shall, unless, otherwise directed by the Commissioner, and in exceptional circumstances, be liable to pay duty on his entire production of stainless steel p
(1) During the period in respect of which any manufacturer has been permitted to avail himself of the provisions of this section, he shall be exempt from the operation of all the provisions of rules 9 [except the third proviso to sub-rule (1) thereof] , 47,49, 50, 51, 51A, 52,52A, 53,54,55, 223, 223A, 223B, 224,224A and 229.
(2) Except in accordance with such special terms, conditions and limitations as the Central Board of Excise and Customs may hereafter by notification specify in this behalf, no rebate of excise duty shall be paid under rule 12 in respect of any stainless steel pattis/pattas, or aluminium circles exported out of India, out of the sk produced by such manufacturer during such period.
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In the case of a manufacturer who commences production for the first time or who recommences production after having ceased production for a continuous period of not less than three months, and who has been permitted by the Commissioner under sub-rule (1) of rule 96ZA to avail of the special provisions contained in this section, the amount payable by him for the first month or part thereof, as the case may be, shall be provisionally calculated on the basis of his declaration of the maximum number of cold rolling machines that are or are likely to be installed by him or on his behalf during such period. At the expiry of the period, the amount payable shall be recalculated on the basis of the maximum number of cold rolling machines actually installed and if the initial payment falls short of the total liability so determined, the deficiency shall be recovered from the manufacturer. If, however, the total liability is less than the initial deposit, the balance shall be
Notwithstanding anything contained in this section, the Commissioner may, at his discretion for reasons to be recorded in writing and subject to such conditions as he may lay down, apply the provisions contained in this section to a manufacturer who has failed to avail himself of the special procedure, or to comply with any condition laid down in this section within the specified time limit.
Notwithstanding anything contained in rules 96ZA to 96ZG, where a manufacturer who had availed himself of the special provisions contained in this section ceases to work or reverts to the normal procedure, the duty payable by him in the month during which he has availed himself of the special provisions shall be calculated on the basis of the maximum number of cold rolling machines installed during the last month in the manner prescribed in rule 96ZF and the amount already paid for the month in accordance with rule 96ZB shall be adjusted towards the duty so calculated and on such adjustment if there is any excess payment it shall be refunded to the manufacturer and any deficiency in duty shall be recovered from the manufacturer.
Explanation.A manufacturer, who ceases to work his factory for one or two shifts only, shall not be deemed to cease to work within the meaning of this rule
(1) Where a manufacturer who manufactures embroidery in the piece, in strips or in motifs (hereinafter referred to as "the embroidery") with the aid of vertical type automatic shuttle embroidery machine or machines (hereinafter referred to as "the machine" or "the machines", as the case may be) makes in the proper form an application to the Commissioner in this behalf, the special provisions contained in this section shall, on such application being granted by the Commissioner, apply to such manufacturer in substitution of the provisions contained elsewhere than in this section for the period in respect of which the application has been so granted.
(2) Such application shall be made so as to cover a period of not less than six consecutive calendar months, but may be granted for a shorter period for reasons to be recorded in writing by the Commissioner.
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(1) Having regard to the average production of the embroidery per machine, and any other relevant factor, the Central Government may, by notification in the Official Gazette, fix from time to time, the rate per metre length of such machine, per shift, or per day, or per week, subject to such conditions and limitations as it may think fit to impose, and may fix different rates for such machines employed in the manufacture of different varieties of the embroidery or of the embroidery done on different varieties of base fabrics or for machines working at different speeds or for machines installed during different periods; and if a manufacturer whose application has been granted under rule 96ZH pays before the commencement of any shift a sum calculated according to such rate, in the manner and subject to the conditions hereinafter laid down, such payment shall be full discharge of his liability for the duty leviable on his produc
(1) During the period in respect of which any manufacturer has been permitted to avail himself of the provisions of this section, he shall be exempt from the operation of all the provisions of rule 9 except the third proviso to sub-rule (1) thereof and rules 47, 49,50, 51, 51A, 52,52A, 53, 55, 223, 223A, 223B, 224, 224A and 229.
(2) Except in accordance with such special terms, conditions and limitations as the Central Board of Excise and Customs may thereafter by notification specify in this behalf, no rebate of excise duty shall be paid under rule 12 in respect of any embroidery exported out of India out of the sk produced by such manufacturer during such period.
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Not-withstanding anything contained in this section, the Commissioner may, at his discretion and subject to such conditions as he may lay down, apply the provisions contained in this section to a manufacturer who has failed to avail himself of the special procedure, or to comply with any condition, laid down in this section within the prescribed time-limit.
(1) There shall be marked on the label and container of each drug or medicinal preparation which is sought to be classified under sub-heading No. 3003.20 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) by reason of such drug or medicinal preparation bearing on itself and its container a name which is specified in a monograph in a Pharmacopoeia, Formulary or other publications listed in the Note 2(ii) to Chapter 30 of the said Schedule and by reason of such drug or medicinal preparation being classified under the said sub-heading by virtue of any other criteria laid down in the said Note -
(i) if such name is specified in the latest edition of such Pharmacopoeia, Formulary or other publications, the recognised abbreviation for the relevant Pharmacopoeia, Formulary or other publications, such as I.P., B.P., U.S.P.;
(ii)
Section R.96(z)(n) of the Central Excise Rules, 1944, pertains to specific procedural provisions related to the collection and assessment of central excise duty, particularly in cases involving dismantling, breaking, or recovery of excisable goods. It forms part of the broader framework governing the levy, collection, and enforcement of excise duties on manufactured goods in India.
While the exact wording of Section R.96(z)(n) is not provided in the sources, it is associated with special procedures for the collection of central excise duty on certain goods, notably iron and steel plates recovered through dismantling or breaking of vessels, as indicated in Rule 96ZZ and related provisions.
Note: The precise wording of Section R.96(z)(n) was not available in the sources, so the commentary is based on related provisions and interpretations within the broader framework of the Central Excise Rules, 1944.
(1) Where an independent processor of textile fabrics, who is engaged exclusively in the manufacture or production of processed textile fabrics falling under heading Nos. 52.07, 52.08, 52.09, 54.06, 54.07, 55.11, 55.12, 55.13 or 55.14, or processed textile fabrics of cotton or man-made fibres, falling under heading Nos. or sub-heading Nos. 58.01, 58.02, 5806.10, 5806.40, 6001.12, 6001.22, 6001.92, 6002.20, 6002.30, 6002.43, or 6002.93 (hereinafter in this section referred to as the "said goods") of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), with the aid of a hot-air stenter (hereinafter in this section referred to as "independent textile processor"), makes in the proper form, an application to the Commissioner, in this behalf, the special provisions contained in this section shall, on such application being granted by the Commissioner, apply to such independent textile processor in respect of the s
(1) The original value of the investment in the plant and machinery installed in the factory of the independent textile processor of the said goods, as on the 1st March, 2001 or on the 1st of May, 2001, whichever is higher, for an existing factory of the independent textile processor or on the date of making the application under rule 96ZNA in the case an independent textile processor commencing production for the first time in a new factory coming into existence after the 1st of May, 2001, shall not exceed three crore rupees, irrespective of whether such plant and machinery is in use or not, or is in working condition or not, and the independent textile processor shall declare the original value of investment in such plant and machinery installed in his factory, on the dates mentioned above, in the prescribed format duly certified by a Chartered Accountant or Cost Accountant. The Commissioner of Central Excise may require an
(1) Having regard to the average production of the said goods per month per chamber of a hot-air stenter installed for the processing of the said goods and any other relevant factor, the Central Government may, by notification in the Official Gazette, fix, from time to time, the rate of duty per such chamber of a hot-air stenter per month, subject to such conditions and limitations as it may think fit to impose, and may fix different rates for different varieties of the said goods; and if a manufacturer whose application has been granted under rule 96ZNA pays a sum calculated according to such rate of duty in the manner and subject to the conditions and limitations hereinafter laid down or in any notification issued under any of the provisions of this section, such payment shall be a full discharge of his liability for duty leviable on his production of the said goods during the period for which the said sum has been paid:
(1) Where an independent textile processor does not produce or manufacture the said goods during any continuous period of not less than fifteen days may claim abatement of the sum payable by him under rule 96 ZNC read with any notification issued thereunder, and such abatement shall be allowed by an order passed by the Joint Commissioner of Central Excise or the Additional Commissioner of Central Excise, as the case may be, of such amount as may be specified in such order, subject to fulfilment of the following conditions, namely:-
a. the abatement shall be applicable only on complete closure of the factory and not on closure of any one or more hot-air stenters;
b. during the period of closure no manufacturing activity, whatsoever, including bleaching, dyeing or printing, in respect of the said goods shall be undertaken and no removal of
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Cement, which has been damaged after deposit in the storeroom of the approved premises, of a factory or after its delivery on payment of duty, may be returned to the same or any other cement factory to be re-processed or for further manufacture, and, where duty has been paid on such cement, its equivalent to the recoverable weight of the reprocessed cement based on the chemical analysis of the damaged cement may be delivered without payment of duty:
Provided that -
(i) information of the receipt of each consignment of damaged cement into the receiving factory is given in writing by the manufacturer to the proper officer twenty-four hours before such receipt;
(ii) the damaged cement received in the receiving factory is stored separately unless otherwise permitted by the Commissioner by an order
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(1) The Commissioner may grant refund of the duty paid on manufactured excisable goods issued for home consumption from a factory which are returned to the same or any other factory for being remade, refined, reconditioned, or subjected to any other similar process in the factory:
Provided that
(i) the goods are returned to the factory within one year of the date of payment of duty or within such further period or periods not exceeding one year in the aggregate as the Commissioner may, on sufficient cause being shown, permit in any particular case;
(ii) at least 48 hours notice, or in exceptional circumstances beyond the control of the manufacturer a shorter notice, of the re-entry of excisable goods into the factory is given to the proper officer before the goods are received into the factory
(1) The Commissioner may allow manufactured excisable goods cleared for export under claim for rebate or in bond, but not exported for any reason, to be returned to the same or any other factory for being remade, refined, reconditioned, or subjected to other similar process in the factory, provided that
(i) the goods are returned to the factory within one year of the date of payment of duty or within such further period or periods not exceeding six months in the aggregate as the Commissioner may, on sufficient cause being shown, permit in any particular case;
(ii) at least 48 hours notice is given to the proper officer before the goods are received into the factory;
(iii) the goods are presented, before they are taken into sk to the proper officer for inspection, and if necessary, for taking s
Exported excisable goods which are re-imported for carrying out
(a) repairs,
(b) re-conditioning,
(c) refining,
(d) re-making, or
(e) subjecting to any process similar to the process referred to in clauses (a) to (d), may be returned to the factory of manufacture for carrying out the said processes and subsequent re-export subject to such conditions and procedure as shall be prescribed by the Commissioner in this regard:
Provided that any waste or refuse arising as a result of the said process shall be destroyed or otherwise disposed of in the manner and in accordance with the conditions as may be prescribed by the Commissioner by a general or special order and
Where goods to which Central Excise Stamps or excise labels have not been affixed are removed for export out of India, whether under claim for rebate of duty under rule 12 or under bond, as provided in rule 13, such goods may, subject to the approval of the proper officer, be returned to the factory if for any reason they are not exported. The manufacturer shall produce to the officer at the factory the application under which the consignment was originally removed for export and if the officer is satisfied that the consignment is identical with the one described in the application, he shall permit it to be taken into the storeroom. The manufacturer shall then be entitled to refund of the duty, if any, paid on the consignment and no deduction will be made on account of any goods in the consignment which may have become unserviceable.
(1) A manufacturer may obtain a refund of the purchase price of unused Central Excise Stamps or labels on returning them to the proper officer:
Provided that where a manufacturer ceases to manufacture goods, or a particular tariff category of goods, no refund shall be granted unless a written claim therefor is lodged with, and such Central Excise Stamps or labels are also returned to the proper officer within three months from the date of such cessation.
(2) A manufacturer may obtain a refund of the purchase price of any Central Excise Stamps or labels accidently rendered unfit for use or of any Central Excise Stamps torn in the course of examination under rule 72, or the test-check under rule 73, or of reconditioning as provided in rule 79, if the proper officer is satisfied that the damaged Central Excise Stamp or label has not been us
Any manufacturer, who receives into his factory for the purpose of further refinement or manufacture, sugar on which duty has been paid, shall, on production of satisfactory evidence before the Commissioner that the duty has been paid in respect of such sugar, receive a refund of that duty:
Provided that the provisions of this rule shall not apply to sugar manufactured,
(i) in a free trade zone and received by a factory in any other place in India; or
(ii) by a hundred per cent export-oriented undertaking, and received by to another factory in any place in India.
(1) The provisions of this Chapter shall apply to a person permitted under any law for the time being in force to produce or manufacture excisable goods,
(i) within a free trade zone, and who has been permitted by the proper officer to remove such excisable goods to any other place in India on payment of duty of excise leviable thereon; or
(ii) in a hundred per cent export-oriented undertaking, and who has been allowed by the proper officer to remove such excisable goods for being sold in India, on payment of duty of excise leviable thereon.
(2) Where there is a conflict between the provisions of this Chapter and the provisions contained in any other Chapter in relation to such excisable goods, the provisions of this Chapter shall prevail.
Where a manufacturer is required to maintain accounts of raw material or component parts or finished excisable goods, as the case may be, under the provisions of the Customs Act, 1962 (52 of 1962) or rules, regulations, orders or notifications made or issued thereunder, then, notwithstanding anything contained elsewhere in these rules, such accounts shall be deemed to be the accounts maintained for the purposes of these rules:
Provided that the Commissioner may require a manufacturer to provide such additional information in the said accounts or maintain such additional accounts as he may deem necessary.
(1) The Commissioner may, either on a written request made by a manufacturer or on his own accord, instead of requiring payment of duty in respect of each separate consignment of excisable goods removed from a free trade zone or from a hundred per cent export-oriented undertaking, as the case may be, keep with the manufacturer of such goods an account-current of the duties payable thereon and such account shall be settled at intervals not exceeding one month, and the account holder shall periodicallymake deposits therein sufficient in the opinion of the Commissioner to cover the duty due on the excisable goods intended to be removed from the free trade zone or from a hundred per cent export-oriented undertaking, as the case may be:
Provided that the Commissioner may allow a manufacturer who manufactures excisable goods falling under two or more Chapters of the Schedule to the Centr
When a manufacturer desires to remove excisable goods,
(i) from a free trade zone to any other place in India; or
(ii) from a hundred percent export-oriented undertaking to any place in India, he shall remove such goods under an invoice signed by the owner of the factory or his authorised agent:
Provided that
(a) such invoice shall indicate the value of goods and duty involved separately (both in words and figures);
(b) such other particulars as may be specified by the Commissioner;
(c) Triplicate copy of the invoice shall be forwarded to the proper officer within twenty-four hours of the removal of goods.
Form:A.R.1
(1) No excisable goods shall be removed, (i) from a free trade zone to any other place in India; or
(ii) from a hundred percent export-oriented undertaking to any place in India,
except in the manner specified in sub-rule (1) of rule 49 leviable on such goods and under an invoice signed by the manufacturer or his authorised agent.
(2) (a) The invoice shall be made in quadruplicate with indelible pencil, using double-sided carbon and shall contain no mutilation, overwritings, corrections, or erasures.
(b) The three copies of such invoice shall be marked as under,-
(i) original copy for buyer;
(ii) duplicate copy for transporter;
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Within ten days after the close of the month to which the return related or within such extended period as the Commissioner may allow, a manufacturer shall file with the proper officer in quadruplicate a monthly return in the proper form, in respect of the excisable goods removed, -
(i) from a free trade zone to any other place in India; or
(ii) from a hundred per cent export-oriented undertaking to any place in India, on payment of duty.
Form:R.T.13
(1) No excisable goods shall be removed from a factory in a free trade zone or from hundred per cent export-oriented undertaking, to any place in India outside such zone or outside the premises of such undertaking, as the case may be, between appointed time to 12.00 (midnight) on the appointed date unless, -
i. the assessee has obtained permission of the Commissioner under sub-rule (2) of this rule; and
ii. an application for such removal in the Form A.R.1-A specified in Appendix-I to these rules, has been presented by the assessee to the proper officer and such an application has been acknowledged by the proper officer before 5.00 P.M. on the working day immediately preceding the appointed date:
Provided that no such application for the removal of goods which may come into existence at any ti
(1) The provisions contained in rules 43, 44, 45, 46, 47, 52, 52A, 53, 54, 56B, 57AB, Chapter VII, Chapter VIII, rules 223A, 224, 228 and 229 shall not apply to a manufacturer who produces or manufactures excisable goods in a free trade zone.
(2) The provisions contained in rules, 43, 44, 45, 46, 47, 52, 52A, 53, 54, 56B, 57AB, Chapter VII, rules rules 223A, 224, 228 and 229 shall not apply to excisable goods produced or manufactured by a hundred per cent export-oriented undertaking.
Explanation. For the purpose of this chapter the term "invoice" means the assessee's own document such as invoice, challans, advice or other document of similar nature generally used for the sale or removal of excisable goods.
The provisions of this Chapter shall apply only to excisable goods to which they are extended by the Central Government by notification in the Official Gazette, and the piovisions relating to the removal from one warehouse to another shall not apply to such goods:
Provided that the Central Government may by notification in the Official Gazette direct that the provisions relating to the removal from one warehouse to another shall extend to such goods subject to such limitations and conditions as may be specified therein.
(1) The Commissioner shall, by order in writing, from time to time, approve and appoint public warehouses and may in like manner register private warehouses for the storage of excisable goods on which duty has not been paid, and may direct in what parts or divisions of such warehouses, and in what manner and on what terms, such goods may be stored and how and in what manner such warehouses, or parts or divisions thereof, shall be secured by locks, fastenings or otherwise. The Commissioner may revoke his approval of a warehouse; and upon such revocation all goods warehoused therein must be removed as the Commissioner directs, and no abatement of duty or allowance shall be made in respect of any such goods for deficiency of quantity, strength or quality after notice of the revocation has been given to the proprietor or occupier of the warehouse.
(2) If the Central Government is satis
All goods brought for warehousing shall be produced to the officer-in-charge of the warehouse together with the relative transport permit or certificate and shall be weighed, measured or gauged in his presence, and assessed to duty prior to entry into the warehouse; and the quantity and description of the goods, the marks and numbers of the packages, the number and date of the permit or certificate and the amount of duty leviable thereon shall be noted in the warehouse register. All goods received into a warehouse shall be kept separate from other goods until the receipt account has been taken by the officer.
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With the sanction of the proper officer and in accordance with such instructions as the Commissioner may, from time to time, issue in writing in this behalf, any owner of goods lodged in a warehouse may sort, separate, pack and repack the goods and make such alterations therein as may be necessary for the preservation, sale or disposal thereof. After the goods have been so separated and repacked in such manner as may be ordered by the Commissioner, the proper officer may, at the owner's request, cause or permit any refuse or damaged goods remaining after such repacking to be destroyed subject to such limitations as the Commissioner may from time to time impose, and may remit the duty assessed thereon.
With the sanction of the proper officer and in accordance with such instructions as the Commissioner may, from time to time, issue in writing in this behalf, the owner of the goods processed or manufactured in a refinery, declared under sub-rule (2) of rule 140, may blend or treat or make such alterations or conduct such further manufacturing processes in the aforesaid goods in such manner and subject to such conditions as the Central Government may, by notification in the Official Gazette, specify.
No goods shall be removed from any warehouse except as on payment of duty or, where so permitted by the Central Government by notification in this behalf, for removal to another warehouse or for export, from India and on presentation of the written application prescribed in rule 158 or in rule 185, as the case may be.
Owner of goods may take samples.- Provided that, subject to such conditions and limitations as the Commissioner may impose the owner may remove samples sufficient to enable him to conduct his business. Such samples shall be duly ticketed and certified by an officer and shall be entered in the warehouse register and included in the total quantity of such goods liable to duty when an account of the sk in the warehouse is taken as prescribed in rule 223A and duty shall be levied thereon when such account is taken and not at the time of removal of the samples from the war
Any goods warehoused may be left in the warehouse in which they are deposited, or in any warehouse to which such goods may, in manner hereinafter provided, be removed, till the expiry of three years, from the date on which such goods were first warehoused. The owner of any such goods remaining in a warehouse on the expiry of such period shall clear the same either for home consumption after payment of duty in the manner provided in rule 157, or for exportation in bond in the manner laid down in rule 13 or rule 14:
Provided that in the case of tobacco this rule shall have effect as if for the words "three years" the words "two years" were substituted:
Provided further that if the goods (other than tobacco) have not deteriorated and the Commissioner on sufficient cause being shown is satisfied about the condition of the goods and the genui
Notwithstanding anything contained in rule 145, when the Registration Certificate for any private warehouse is cancelled, and the registration authority gives notice of such cancellation to the registered person of such warehouse, the registered person shall in manner hereinafter provided and within fourteen days from the date on which such notice is given or such extended time as the registration authority may in his discretion allow, remove such goods to a public warehouse, or sell them to the registered person of another private warehouse, or clear them for home consumption after payment of duty in the manner provided in rule 157, or export them in bond as provided in rule 13 or rule 14.
The quantity of goods contained in any package warehoused may be calculated by weight, measure, gauge, or in such other manner as the Central Board of Excise and Customs may direct.
If any goods lodged in a warehouse are lost or destroyed by unavoidable accident, the Commissioner may in his discretion remit the duty due thereon:
Provided that if any goods be so lost or destroyed in a private warehouse, notice thereof shall be given to the officer-in-charge of the warehouse within forty-eight hours after the discovery of such loss or destruction.
The warehouse-keeper in respect of goods lodged in a public warehouse, and the registered person of the warehouse, in respect of goods lodged in a private warehouse, shall be responsible for their due reception thereon and delivery therefrom and for their safe custody while deposited therein, according to the quantity or weight reported by the officer who has assessed the goods, allowance being made, if necessary, for wastage and losses as provided in rule 223A.
Compensation for loss or damage.- Provided that no owner of goods shall be entitled to claim from the Commissioner, or from any keeper of a public warehouse, compensation for any loss or damage occurring to the goods while they are being passed into or out of such warehouse, unless it is proved that such loss or damage was occasioned by the wilful act or neglect of the warehouse-keeper or of an officer.
Every owner of the goods stored in a warehouse who wishes to claim immunity from duty in respect of any goods unfit for consumption or manufacture shall destroy them in the presence of an officer or shall show to the satisfaction of the officer that they are being applied to some purpose which render them eligible for remission of duty.
(1) Subject to such terms, conditions and limitations as the Central Board of Excise and Customs may, from time to time, make in this behalf, excisable goods of any description may be warehoused in any Customs warehouse approved by the Commissioner for the purpose.
(2) All the powers, provisions and penalties, contained in or imposed by these rules, as to warehousing, custody and delivery out of warehouse of excisable goods, and as to any deficiencies therein or allowance thereon, shall, where applicable, be observed, applied, enforced and put into execution with reference to such goods warehoused in Customs warehouses.
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(1) Subject to the limitation imposed by rule 139, any goods warehoused under these rules may at any time within the period during which such goods can be left, or are permitted to remain in a warehouse under rule 145, may be removed from one warehouse to another subject to the observance of the procedure hereinafter prescribed.
(2) For the purpose of such procedure
(a) "consignor" shall be deemed to be
(i) if the goods are to be removed from a public warehouse, the owner of such goods;
(ii) if the goods are to be removed from a private warehouse, the Registered person of such warehouse;
(b) "consignee" shall be deemed to be
(i) if the goods are to be removed
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Along with his application for the removal of the goods, the consignor shall produce before the proper officer a certificate in the proper Form stating the particulars of the Central Excise licences held by the consignee.
Form:C.T.1
(1) The application for removal of goods from one warehouse to another shall be presented by the consignor in triplicate, and in the proper Form, to the officer-in-charge of the warehouse of removal, at least 24 hours before the intended removal, together with such other information as the Commissioner may by general or special order require.
(2) Such officer shall then take account of the goods, and after completing the removal certificate on all the copies of the application, shall send the duplicate to the officer-in-charge of the warehouse of destination, and hand over the triplicate to the consignor for despatch to the consignee. He shall also deliver to the consignor a transport permit in the proper Form.
(3) On arrival of the goods at the warehouse of destination, the consignee shall present them together with the triplicate appli
(1) If the consignor fails to present the triplicate application to the officer-in-charge of the warehouse of removal in the manner laid down in sub-rule (4) of rule 156A, and the duplicate application endorsed with the rewarehousing certificate has also not been received by such officer from the officer-in-charge of the warehouse of destination, the consignor shall, upon a written demand being made by the former officer, pay the duty leviable on such goods within ten days of the notice of demand and if the duty is not so paid he shall not be permitted to make fresh removals of any warehoused goods from one warehouse to another until the duty is paid or until the triplicate application is so presented or the duplicate application is so received.
(2) Where such duty has been paid, it shall be refunded to the consignor either on his presentation of the triplicate application to or on
Any owner of goods warehoused may, at any time within the period during which such goods can be left or are permitted to remain in a warehouse under rule 145 clear the goods for home consumption by paying
(a) the duty thereon assessed prior to entry or re-assessed under rule 159; and
(b) all rent, penalties, interest and other charges payable in respect of such goods.
The goods shall then be assessed and cleared in the manner described in rule 52.
Applications to clear goods from a warehouse on payment of duty or for transfer to another warehouse or for export from India shall be in the proper Form, or in such modified reproduction of such Form as the Commissioner may in any particular case allow, and shall be delivered to the officer-in-charge of the warehouse at least twenty-four hours before it is intended to remove the goods.
Form:A.R.1
Form:A.R.3
Form:A.R.4
(1) If, after any goods are entered for warehousing
(a) any alteration is made in the rate of duty leviable thereon, or in the tariff valuation (if any) applicable thereto, or
(b) the goods are sorted, separated, crushed, or subjected to any other process which causes the goods or any part thereof to become liable to duty at a rate other than that at which they were assessed on entry into the warehouse, the goods shall be re-assessed in accordance with such alteration.
(2) Where the rate of duty leviable upon any goods is determined by the use to which the goods are to be put after clearance from the warehouse, the goods shall be re-assessed to duty at such rate if such rate be different from the rate at which goods were assessed to duty when they were received in the warehouse.
If any goods are removed from the warehouse without permission, or if any goods are not removed from the warehouse within the period during which such goods can be left or are permitted to remain in a warehouse under rule 145, or if any goods are lost or destroyed otherwise than as provided in rules 143,147 or 149, or are not accounted for to the satisfaction of the proper officer, that officer may thereupon demand and the owner of the goods shall forthwith pay, the full amount of duty chargeable thereon, together with all rent, penalties, interest and other charges payable on account of the goods.
Form:D.D.2
(1) If any owner fails to pay any sum demanded under rule 160, the proper officer shall forthwith cause the goods (if any) in the warehouse or, as the case may be, such portion thereof, on account of which the amount is due, to be detained with a view to the recovery of the demand, and if the demand be not discharged within ten days from the date of such detention due notice thereof being given to the owner (if his address be known) the goods so detained may be sold by public auction duly advertised in the Official Gazette, or in such other manner as the Central Board of Excise and Customs may in any particular case direct.
(2) The sum demanded under rule 160 and the expenses (if any) incurred on account of the public auction of the goods shall be defrayed from the proceeds of the sale and the surplus proceeds (if any) shall be paid to the owner of the goods:
&
When any goods are taken out of any warehouse, the proper officer shall cause the fact to be noted in the warehouse register.
(2) Every note so made shall specify the quantity and description of the goods, the marks and numbers of the packages, the name of the person removing them, the number and date of the application for clearance and the amount of duty paid (if any).
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The owner of goods, which are to be deposited in a public warehouse shall, after they have been duly assessed to duty as provided in rule 141, deliver the goods to the keeper of the warehouse and the latter shall, after comparing the packages with the description entered in the warehouse register, grant him a warrant in the proper Form.
Form:W1
The owner of goods, who has deposited the goods in a public warehouse, shall,
(a) pay, on demand, all duties, rent and charges claimable on account of such goods under the Act or these rules, together with interest on the same from the date of demand, at such rate not exceeding six per cent per annum as may for the time being be fixed by the Central Board of Excise and Customs;
(b) discharge all penalties imposed for contravention of the provisions of the Act or these rules in respect of such goods.
Form:D.D.2
(1) Any owner of goods lodged in a public warehouse shall, at any time within the hours of business, have access to his goods in the presence of an officer and an officer shall, upon application for the purpose being made in writing to the proper officer be deputed to accompany such owner.
(2) When an officer is specially employed to accompany such owner a sum sufficient to meet the expense thereby incurred shall, if the Commissioner so require, be paid by such owner to the proper officer, and such sum shall, if the Commissioner so directs, be paid in advance.
The keeper of a public warehouse shall be alone responsible to the proprietor of any goods warehoused therein for the safety of the goods.
(1) The owner of goods lodged in a public warehouse shall pay monthly, on receiving a bill or written demand for the same from the proper officer, rent and warehouse dues at such rates as the Commissioner may fix.
(2) A table of rates of rent and warehouse dues so fixed shall be placed in a conspicuous part of the warehouse.
(3) If any bill for rent or warehouse dues presented under this rule is not discharged within ten days from the date of presentation, the proper officer may, in the discharge of such demand, cause to be sold by public auction after due notice in the Official Gazette, or in such other manner as the Central Board of Excise and Customs may in any particular case direct, such sufficient portion of the goods as he may select.
(4) Out of the net proceeds of such sale, the proper
The public warehouse-keeper shall maintain proper records of all entries into, operations in, and removals of goods from his warehouse indicating among other particulars, the quantity, value, rate and amount of duty, marks and numbers, as the case may be, in regard to such receipts, manufacture or any other processing as are carried on the goods received including re-packing, storage, and delivery of the goods.
Every public warehouse shall be under the lock and key of a warehouse-keeper appointed by the Commissioner.
The expenses of carriage, packing and storage of such goods on their reception into or removal from a public warehouse shall, if paid by the proper officer or the warehouse keeper, be chargeable on the goods and be defrayed by and recoverable from the owner in the manner prescribed in rule 167.
Notwithstanding the provisions of rule 40, any wholesale dealer in excisable goods who is also the Registered person of an approved warehouse may receive into such warehouse, goods on which duty has not been paid provided that such goods are covered by a valid permit in the proper Form granted by an officer, or by a certificate in the proper Form signed by a registered curer, or by such wholesale dealer or by his broker or commission agent, and are duly assessed to duty as provided in rule 141:
Provided further that such wholesale dealer shall not receive into the warehouse any unmanufactured products which do not belong to him, unless he is also the holder of Registration Certificate granted under these rules to act as a broker or commission agent in respect of such products.
A private warehouse shall be used solely for warehousing excisable goods belonging to the Registered person himself, or held by him as a broker or a commission agent; and the Registered person shall not admit to or retain in the warehouse any goods on which duty had been paid:
Provided that, where the goods are held by a broker or commission agent, he shall be deemed to be the owner of such goods for all the purposes of these rules in so far as they relate to warehousing of goods in a private warehouse.
Every registered person of a private warehouse shall maintain proper records of all entries into, operations in, and removals of goods from his warehouse indicating among other particular, the quantity, value, rate and amount of duty, marks and numbers, as the case may be, in regard to such receipts, manufacture or any other processing as are carried on the goods received including repacking, storage, and the delivery of the goods.
(1) Except as hereinafter provided, the provisions of this Chapter shall apply to such excisable goods as the Central Government may, by notification in the Official Gazette, specify in this behalf, and where there is a conflict between the provisions of this Chapter and the provisions contained in any other Chapter, in relation to such excisable goods, the provisions of this Chapter shall prevail:
Provided that from amongst the excisable goods as are specified under this sub-rule, the Central Government may, by notification in the Official Gazette, declare certain excisable goods as declared excisable goods and the provisions of this Chapter shall, subject to such modifications as are indicated in relation to such declared goods in any rule under this Chapter, apply.
Explanation.The expression 'declared excisable goods', wherever it occ
(1) Every assesses, shall file with the Superintendent of Central Excise, having jurisdiction over the factory, a declaration (in quadruplicate) showing,
(a) the full description of
(i) all excisable goods produced or manufactured by him,
(ii) all other goods produced or manufactured by him and intended to be removed from his factory, and
(iii) all the excisable goods already deposited or likely to be deposited from time to time without payment of duty in his warehouse;
(b) the Chapter, heading No. and sub-heading No., if any, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) under which each goods fall;
(c) the rate of duty leviable on each su
(1) Every assessee who produces, manufactures or warehouses goods which are chargeable with duty at a rate dependent on the value of the goods and removes or clears such goods as provided in rules 9, 49, 144, 152 and 157, shall declare the value under section 4 of the Act of such goods in the documents such as sales invoice, invoice-cum-challan or like documents used by him for sale or removal of goods
Provided that
(i) such documents shall indicate separately the value of goods under section 4 of the Act and the duty paid as provided under section 12A of the Act;
(ii) that such documents also contain a declaration of the price;
(iii) that such documents also indicate, wherever applicable, individually the central excise duty, other taxes, all disco
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(1) Any officer duly empowered by the Commissioner in this behalf may fix the quantum and period of time when the production in the assessee's factory was considered normal by such officer having regard to the installed capacity of the factory, raw material utilisation, labour employed, power consumed and such other relevant factors as he may deem appropriate. The normal quantum of production during a given time so determined by such officer shall form the norm. The assessee shall, if so required by the said officer, be called upon to explain any shortfall in production during any time, as compared to the norm. If the shortfall is not accounted for to the satisfaction of the said officer, he may assess the duty due thereon to the best of his judgment, after giving the assessee a reasonable opportunity of being heard.
(2) The officer empowered as aforesaid may revise the norm as det
Where the assessee has complied with the provisions of rules 173B, 173D, and, where applicable, 173C, he shall himself assess the duty due on the excisable goods intended to be removed and shall not, except as otherwise expressly provided in these rules, remove such goods unless he has paid the duty so determined.
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(I) (a) Every manufacturer, other than a manufacturer who is availing of the exemption under a notification based on the value of clearances in a financial year, shall discharge his duty liability in respect of clearances of excisable goods from the place or premises specified under rule 9 or from a store room or other place of storage approved by the Commissioner under rule 47 made :
i. during the first fortnight of the month, by the twentieth day of that month;
ii. during the second fortnight of the month, other than the month of March, by the fifth day of the succeeding month, and
iii. during the second fortnight of March, by the 31st day of the said March
(aa) Every manufacturer availing of the exemption under a notification based on the valu
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(1) Except as hereinafter provided, no excisable goods or parts thereof on which duty has been paid shall be brought into, or retained in, a factory or a warehouse.
(2) An assessee may, subject to such conditions as may be specified by the Commissioner, retain in, or bring into, his factory or warehouse, excisable goods or parts thereof, accompanied by duty paying documents, if such goods or parts thereof,
(a) are required for use in the manufacture of other goods in the factory; or
(b) are required in the factory for construction, repairs or for use as fittings or equipment or for any other purpose for which such goods are normally consumed; or
(c) need to be re-made, refined, reconditioned, repaired or subjected to any similar process in the facto
(1) The proper officer may on the basis of information contained in the return filed by the assessee under sub-rule (3) of rule 173G, and after such further enquiry as he may consider necessary, scrutinize the correctness of the duty assessed by the assessee on the goods removed.
(2) The proper officer may require the assessee to produce invoices and other documents for verification as and when required.
(3) If on scrutiny or otherwise, the proper officer is of the opinion that duty of excise leviable on any goods has not been levied or paid or has been short levied or short paid or duty has not been correctly, legally or properly self-assessed and paid by the assessee, he may require the assessee to produce any document or records in his possession considered relevant to the determination of the duty payable on the goods and may pass su
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(1) The Commissioner may grant refund of the duty paid on manufactured excisable goods issued for home consumption from a factory, which are returned to the same or any other factory for being re-made, refined, reconditioned or subjected to any other similar process in the factory:
Provided that
(i) such goods are returned to the factory within one year of the date of payment of duty or within such further period or periods not exceeding one year, in the aggregate, as the Commissioner may, on sufficient cause being shown, permit in any particular case;
(ii) the assessee gives information of the re-entry of each consignment of such excisable goods into the factory to the proper officer in writing in the proper form within twenty-four hours of such re-entry or within such further period not exce
(1) After intimating the Assistant Commissioner or Deputy Commissioner of Central Excise, the manufactured excisable goods cleared for export under claim for rebate or in bond, but not exported for any reasons may be returned to the same factory or any other factory for being re-made, refined, reconditioned, or subjected to other similar processes in the factory:
Provided that
(i) such goods are returned to the factory within one year of the date of payment of duty or within such further period or periods, not exceeding six months in the aggregate, as the Commissioner may, on sufficient cause being shown, permit in any particular case;
(ii) the assessee gives information of the re-entry of each consignment of such excisable goods into the factory to the proper officer in writing in the proper
In relation to excisable goods covered by this Chapter the provisions of rule 97B shall apply subject to the following modification, namely:
In rule 97B, for the proviso, the following proviso shall be substituted, namely:
"Provided that any waste or refuse arising as a result of the said processes shall be destroyed after informing the proper officer in writing at least seven days in advance and after observing such conditions and procedure as may be prescribed by the Commissioner and thereupon the duty payable on such waste or refuse may be remitted by the proper officers."
Form:D.3
In relation to such excisable goods as are covered by this Chapter and are notified under rule 139, the provisions of Chapter VII of these rules shall apply subject to the following modifications, namely:
(1) For rule 141, the following rule shall be substituted, namely:
"141. Receipt of goods in warehouse. All goods brought for warehousing shall be weighed, measured or gauged and assessed to duty by the registered person himself prior to entry into the warehouse, and the quantity and description of goods, the marks and numbers of the packages, the number and date of the permit, gate pass or certificate and the amount of duty leviable thereon, shall be noted in the warehouse register by the registered person. All goods received into a warehouse shall be kept separate from other goods until such goods have been taken into account by the r
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In relation to the excisable goods covered by this Chapter, the provisions of Chapter X of these rules shall apply subject to the following modifications, namely:
(1) For rule 195, the following rule shall be substituted, namely:
"195. Disposal of refuse of excisable goods.--
All refuse of excisable goods obtained under rule 192, which may remain after the completion of the industrial process shall be stored separately and the manufacturer shall inform the proper officer in writing the quantity of such refuse and the date on which he proposes to destroy them at least seven days in advance and may destroy or otherwise dispose of such refuse in the manner and in accordance with the conditions as may be prescribed by the Commissioner by a general or special order."
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(1) Subject to the provisions contained in section 11AC of the Act and rule 57AH, if any manufacturer, producer, registered person of a warehouse or a registered dealer,
(a) removes any excisable goods in contravention of any of the provisions of these rules; or
(b) does not account for any excisable goods manufactured, produced or stored by him; or
(bb) takes credit of duty or money in respect of inputs or capital goods for being used in the manufacture of final products or capital goods for use in the factory of the manufacturer of final product, as the case may be, wrongly or without taking reasonable steps to ensure that appropriate duty on the said inputs or capital goods has been paid as indicated in the invoice or any other document approved under these rules evidencing the payment of e
(1) Any person claiming refund of any duty of excise shall make an application in duplicate, for refund of such duty in the proper form to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture or the warehouses appointed and registered under rule 140, to which goods are moved and from where such goods are cleared for home consumption on payment of duty, as the case may be.
(2) An application for refund shall be made in accordance with the provisions of section 11B of the Act.
(1) Every person , including a person liable to pay the duty of excise under rule 7AA, who cures, produces, manufactures, carries on trade, deals as a broker or commission agent, holds private store-room or warehouse or otherwise uses excisable goods, or a person who issues invoice or invoices under rule 57AE, shall get registered and shall not engage in the curing, production, manufacture, trade, dealing as broker or commission agent, storing in private store room or warehouse or use excisable goods without having applied for such registration to the jurisdictional range officer or such officer in such forms as may be specified by the Board.
Explanation.- In the case of a person liable to pay the duty of excise under rule 7AA, other than the job worker who has been authorized to pay the duty of excise, the premises for registration shall be the private store-room or warehouse whe
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(1) Packages in which goods to be exported are packed shall be legibly marked in ink or oil colour or in such other durable manner as the Commissioner of Central Excise may allow, with a progressive number commencing with No. 1 for each calendar year and with the exporter's name and special mark, if any:
Provided that if the Commissioner of Central Excise is of opinion that having regard to the nature of the goods or the trade practice it is necessary so to do, he may, by order, for reasons to be recorded in writing, exempt any or all of the requirements of sub-rule (1) above.
(2) When both indigenous and foreign motor spirit or kerosene are simultaneously held in sk at the depot from which export is to be made, each class of motor spirit or kerosene shall be stored in a separate tank and the transfer to containers shall be authenticat
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(1) Where the exporter desires the sealing of goods intended for export at the place of despatch, he shall present the goods along with application prepared in the proper form in sixtuplicate duly signed by him for removal, to the proper officer for examination at least twenty-four hours before the intended removal or within such shorter period as the Commissioner of Central Excise may allow. The application in the proper form shall contain the amount of duty and value of goods in figures as well as in words.
(2) When the goods are presented before the proper officer under sub-rule (1), the proper officer, after verifying that the goods are identifiable with those cited in the application including the particulars of the duty paid or payable, shall seal each package in the manner and method as specified by the Commissioner of Central Excise and endorse each copy of the application
Where the exporter desires examination of goods at the place of export, he shall send the original, duplicate and sixtuplicate copies of the application along with the goods at the place of export, and shall send the triplicate, quadruplicate and quintuplicate copies of the application to the proper officer within twenty four hours of removal of the consignment. The proper officer shall after verifying the particulars of the duty paid or duty payable, send the triplicate copy of application to the Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse or as the case may be the Maritime Commissioner of Central Excise either by post or by handing over to the exporter in a tamper-proof sealed cover, quadruplicate copy to his Chief Accounts Officer and retain the quintuplicate copy for his records. The application shall contain the amount of duty and value of goods in figures as well as in
(1) On arrival at the place of export, the goods shall be presented together with original, duplicate and sixtuplicate copies of the application to the Commissioner of Customs or other duly appointed Officer.
(2) The Commissioner of Customs or other duly appointed officer shall carefully examine the consignments with the particulars as cited in the application and if he finds that the same are correct and exportable in accordance with the laws for the time being in force, shall allow export thereof and certify on copies of the application that the goods have been duly exported citing the shipping bill number and date and other particulars of export:
Provided that if packages containing the consignments were sealed at the place of despatch by the Officer in the manner provided in rule 187, such Commissioner of Customs or other duly appo
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(1) Claim of the rebate of duty in the proper form shall be lodged along with original copy of the application of removal to the Commissioner of Central Excise having jurisdiction over the factory of manufacture or, as the case may be, the Maritime Commissioner of Central Excise under whose jurisdiction the port, airport, or post office of export, from which goods were exported, are located.
(2) The Commissioner of Central Excise having jurisdiction over the factory of manufacture or, as the case may be. Maritime Commissioner of Central Excise shall compare the duplicate copy of application received from the Officer of Customs with the original copy received from the exporter and with the triplicate copy received from the Central Excise Officer and if satisfied that the claim is in order, he shall sanction the rebate either in whole or in part.
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Where the Central Government has, by notification under rule 8 or section 5A of the Act, as the case may be, sanctioned the remission of duty on excisable goods, other than salt, used in a specified industrial process, any person wishing to obtain remission of duty on such goods, shall make application to the Commissioner in the proper Form stating the estimated annual quantity of the excisable goods required and the purpose for and the manner in which it is intended to use them and declaring that the goods will be used for such purpose and in such manner. If the Commissioner is satisfied that the applicant is a person to whom the concession can be granted without danger to the revenue, and if he is satisfied, either by personal inspection or by that of an officer subordinate to him that the premises are suitable and contain a secure store-room suitable for the storage of the goods, and if the applicant agrees to bear the cos
Goods obtained under rule 192 shall be transported immediately from the place of procurement to the applicant's premises. They shall be packed in such manner as the Commissioner may direct, and the weight of the goods in each package shall be marked on it, and where necessary, the good shall be covered by a transport document.
(1) The goods so obtained shall be stored in a store-room, the key of which shall remain in personal custody of the applicant or his manager and the applicant or his manager shall maintain proper records indicating among other particulars, the, quantity, value, rate and amount of duty, marks and numbers, as the case may be, in regard to receipts, manufacture or any other processing as are carried on the goods received, packaging, storage and delivery of the goods.
(2) Each consignment of excisable goods procured under this concession shall be stored separately in the store-room, and goods of each distinct variety shall be kept together in distinct lots and shall be distinctively marked. The applicant shall not use goods of any variety from such consignment, until goods of the same variety previously procured have been expended and entered as expended in the accounts
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All refuse of, excisable goods obtained under rule 192 which may remain after the completion of the industrial process shall be stored separately, and shall not be disposed of except after examination by, and with the written permission, and in accordance with the instructions of, the proper officer.
(1) If any excisable goods obtained under rule 192 are not duly accounted for as having been used for the purpose and in the manner stated in the application or are not shown to the satisfaction of the proper officer to have been lost or destroyed by natural causes or by unavoidable accident during transport from the place of procurement to the applicant's premises or during handling or storage in the premises approved under rule 192, the applicant shall, on demand by the proper officer, immediately pay the duty leviable on such goods. The concession may at any time be withdrawn by the Commissioner if a breach of these rules is committed by the applicant, his agent or any person employed by him. In the event of such a breach, the Commissioner may also order the forfeiture of the security deposited under rule 192 and may also confiscate the excisable goods, and all goods manufactured from such goods, in store at the factory. <
If any excisable goods obtained under rule 192 become surplus to the needs of the applicant for any reason, the applicant may, with the previous approval of the proper officer.-
(i) clear the goods on payment of duty, the rate of duty and the tariff valuation, if any, applicable to such goods being the rate and valuation, if any, in force on the date of actual removal of the goods from the applicant's premises; or
(ii) return the goods to the original manufacturer of the goods from whom the applicant had obtained them under bond and every such returned goods shall be added to the non-duty paid sk of the original manufacturer and dealt with accordingly. The applicant shall be accountable for the loss or deficiency, if any, during transport of the goods from the applicant's premises to the place of the original manufacturer; or
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.
If any excisable goods obtained under rule 192 are on receipt found to be defective or damaged or unsuitable to the needs of the applicant for any reason, such goods shall be stored separately and the applicant may, after examination by, and with the written permission of, the proper officer.-
(i) return such goods to the original manufacturer of the goods from whom the applicant had obtained them under bond within such period and subject to such conditions as may be prescribed by the Commissioner in this behalf, and every such returned goods shall be added to the non-duty-paid sk of the original manufacturer and dealt with accordingly. The applicant shall be accountable for the loss or deficiency, if any, during transport of the goods from the applicant's premises to the place of the original manufacturer; or
(ia) clear such goods on
(1) The applicant may apply to the Commissioner for removal of the excisable goods obtained under rule 192 as such, or the excisable goods which have been partially processed during the use in the industrial process, to a place outside for purposes of test, repair, refining, reconditioning or carrying out any other operations necessary for the completion of the industrial process and return thereafter to his premises for further use in the industrial process:
Provided that the waste, if any, is also returned to the applicant's premises after such operation and disposed of in the manner laid down in rule 195.
(2) The Commissioner may on receipt of an application under sub-rule (1), permit such removal and return subject to such terms, conditions and limitations, as he may impose.
Any officer duly empowered by the Commissioner in this behalf shall have access, at all reasonable times, to any premises registered under these rules and to any place where excisable goods are grown, processed or stored, sold or manufactured or to any place where composition of match heads or salt petre for manufacture of matches are made, processed or stored, for carrying out such scrutiny, verification and checks subject to such conditions and limitations as may be specified in the instructions issued by the Commissioner from time to time.
If any person, by himself or by any person in his employ
(1) voluntarily obstructs, or offers any resistance to, or impedes, or otherwise interferes with; or
(2) refuses or fails to give or wilfully gives false or misleading information to the officer duly appointed under rule 197, who is acting in accordance with his duty thereunder, such person shall be liable to a penalty which may extend to one thousand rupees.
(1) Any officer duly empowered by the Commissioner may stop and detain any person found carrying or removing any excisable goods for the transport of which a permit or other transport document is required by these rules, and may examine the goods and may require the production of a permit or other document authorising the removal thereof.
(2) If a permit or other prescribed document is produced agreeing with the goods in all respects, the officer may endorse thereon the time and place of his examination thereof.
(1) Any officer, who is in Central Excise uniform, or who possesses a card showing his identity, may, if duly empowered by the Commissioner, require any person who is in immediate possession, control or use of any vessel, cart, or other means of conveyance, to stop such vessel, cart, or other means of conveyance, and search it, for excisable goods, saltpetre or composition for match-heads for the manufacture of matches, and may seize and remove or detain any such goods or articles in respect of which it appears to him that duty should have, but has not, been levied, or that any contravention of the provisions of the Act or these rules has occurred.
(2) If any such person fails to comply with such requirement, such officer may use any reasonable means to compel compliance, and the said person shall be punishable with a penalty which may extend to two thousand rupees.
The Central Government may empower any officer of any department under its control to
(1) enter and search at any time by day or by night any land, building, enclosed place, premises, vessel, conveyance or other place upon or in which he has reason to believe that excisable goods, saltpetre or composition for match-heads for the manufacture of matches are processed, sorted, stored, manufactured, or carried in contravention of the provision of the Act or these Rules; and
(2) in case of resistance break open any door and remove any other obstacle to his entry upon or into and search of such land, building, enclosed place, premises, vessel, conveyance or other place.
(1) Any officer duly empowered under rule 200 or rule 201, as the case may be, may require any person who has the immediate possession, control or use of any land, building, enclosed place, premises, vessel, conveyance or other place which he desires to search under these rules, or of any excisable goods, composition for match-heads or saltpetre, for the manufacture of matches, processed, sorted, stored, manufactured or carried thereupon or therein to open or allow access to inspect or examine such place or conveyance, or to open, unload, unpack or allow the inspection or examination of such articles.
(2) If such person fails to comply with any such requirement, such officer may cause anything to be done which he may deem necessary in order to exercise his powers, under these rules in a proper manner, and the cost incurred in this behalf, unless paid to such officer, shall be reco
All officers in charge of police stations shall take charge of and keep in safe custody, pending the orders of the Magistrate or of the adjudicating Central Excise Officer, all things seized under the Act or these Rules which may be delivered to them, and shall allow any officer who may accompany such goods to the police station, or who may be deputed for the purpose by his superior officer, to affix his seal to such things or to take samples of and from them. All samples so taken shall also be sealed with the seal of the officer-in-charge of the police station.
Every summons issued under the Act shall be in writing, in duplicate, and shall state the purpose for which it is issued, and shall be signed by the officer issuing it and shall also bear his official seal, if he has any.
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(1) The owner or person having the charge of any animal seized and detained shall provide from day-to-day to its keep while detained, and, if he fails so to do, such animal may be sold by public auction, and the expenses (if any) incurred on account of it defrayed from the proceeds of the sale.
(2) The surplus proceeds of a sale under this rule shall, if not claimed by the owner of the animal seized within a period of three months, be forfeited, to the Central Government.
(3) Anything seized by a Central Excise Officer may, pending the orders of the adjudicating Central Excise Officer, be released to the owner on taking a bond from him in the proper Form, with such security as the Commissioner may require
Form:B.11(sec.)
A charge of an offence under section 9 of the Act shall not be made except by an officer not inferior in rank to an Inspector.
Every officer customs duly empowered by the Commissioner shall have use, and exercise all such and the like powers and authorities for the search, examination, seizure, detention, removal and prosecution of any vessel, cart, or other means of conveyance, or any horse or other animal, or any goods liable to confiscation under the Act or these rules as are, or may be, conferred on the like Officer of Excise.
(1) Subject to the provisions contained in section 11 AC of the Act and notwithstanding anything contained in any other provision of these rules (save and except rule 57AH and rule 173Q), if any manufacturer, producer, registered person of a warehouse or a registered dealer,
(a) removes any excisable goods in contravention of any of the provisions of these rules; or
(b) does not account for any excisable goods manufactured, produced or stored by him; or
(bb) takes credit of duty in respect of inputs or capital goods used in the manufacture of final products or in respect of capital goods for use in the factory of manufacture of final product, as the case may be, wrongly or without taking reasonable steps to ensure that appropriate duty on the said inputs or capital goods has been paid as indi
Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or ten thousand rupees, whichever is greater.
A breach of these Rules shall, where no other penalty is provided herein or in the Act , be punishable with a penalty which may extend to five thousand rupees and with confiscation of the goods in respect of which the offence is committed.
The Commissioner may accept from any person whose property is liable to confiscation under the Act or who is reasonably suspected of having committed an offence under the Act or under the Rules a sum of money not exceeding two thousand rupees in lieu of confiscation of goods or punishment for breach of any provision of the Act or of the Rules.
(1) When. anything is confiscated under these rules, such things shall thereupon vest in' Central Government .
(2) The officer adjudging confiscation shall take and hold possession of the things confiscated, and every Officer of Police, on the requisition of such officer, shall assist him in taking and holding such possession.
Articles of which confiscation has been adjudged and in respect of which the option of paying a fine in lieu of confiscation has not been exercised, shall be sold, destroyed or otherwise disposed of in such manner as the Commissioner may direct.
If the owner of the articles, confiscation of which has been adjudged, exercises his option to pay fine in lieu of confiscation, he may be required by the Commissioner to pay such storage charges as may be deemed proper by him.
(1) An appeal under sub-section (1) of section 35 to the Commissioner (Appeals) shall be made in Form No. E.A.-l.
Form E.A.1
(2) The grounds of appeal and the form of verification as contained in Form No. E.A.-l. shall be signed
(a) in the case of an individual, by the individual himself or where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is a minor or is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a Hindu undivided family, by the Karta and, where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other
(1) An application under sub-section (4) of section 35E to the Commissioner (Appeals) shall be made in Form No. E.A.-2.
(2) The form of application in Form No. E.A.-2 shall be filed in duplicate and shall be accompanied by two copies of the decision or order passed by the adjudicating authority (one of which at least shall be a certified copy) and a copy of the order passed by the Commissioner of Central Excise directing such authority to apply to the Commissioner (Appeals).
Form E.A.2
(1) The appellant shall not be entitled to produce before the Commissioner (Appeals) any evidence, whether oral or documentary, other than the evidence produced by him during the course of the proceedings before the adjudicating authority except in the following circumstances, namely:
(a) where the adjudicating authority has refused to admit evidence which ought to have been admitted; or
(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by adjusticating authority; or
(c) where the appellant was prevented by sufficient cause from producing before the adjusticating authority any evidence which is relevant to any ground of appeal; or
(d) where the adjudicating authority has made th
(1) An appeal under sub-section (1) of section 35B to the Appellate Tribunal shall be made in Form No. E.A.-3.
Form E.A.3
(2) A memorandum of cross-objections to the Appellate Tribunal under sub-section (4) of section 35B shall be made in Form No. E.A.-4.
Form E.A.4
(3) Where an appeal under sub-section (1) of section 35B or a memorandum of cross-objections under sub-section (4) of that section is made by any person other than the Commissioner of Central Excise, the grounds of appeal, the grounds of cross-objections and the forms of verification as contained in Form Nos. E.A-3 and E.A-4, as the case may be, respectively shall be signed by the person specified in sub-rule (2) of rule 213.
(4) The form of a
(1) An application under sub-section (1) of section 35E to the Appellate Tribunal shall be made in Form No. E.A.-5.
(2) The form of application in Form No. E.A.-5 shall be filed in quadruplicate and shall be accompanied by an equal number of copies of the decision or order passed by the Commissioner of Central Excise (one of which at least shall be a certified copy) and a copy of the order passed by the Board directing such Commissioner to apply to the Appellate Tribunal.
Form E.A.5
(1) An application under sub-section (1) of section 35H requiring the High Court to direct the Appellate Tribunal to the High Court any question of law shall be made in Form No. E.A.-6 and such application shall be filed in quadruplicate.
Form E.A.6
(2) A memorandum of cross-objections under sub-section (3) of section 35H to the High Court shall be made in Form No. E.A.-7 and such memorandum shall be filed in quadruplicate.
Form E.A.7
(3) Where an application under sub-section (1) of section 35H or a memorandum of cross-objections under sub-section (3) of that section is made by any person other than the Commissioner of Central Excise, the application, the memorandum or form of verification, as the case may be, contained in From NO. E.A.-6 or Form N
(1) A revision application under sub-section (3) of section 35EE to the Central Government shall be in Form No. E.A.-8.
(2) The grounds of revision application and the form of verification, as contained in Form E.A.-8, shall be signed by the person specified in sub-rule (2) of rule 213.
(3) Where the revision application is signed by the authorised representative of the applicant, the document authorising the representative to sign and appear on behalf of the applicant shall be appended to such revision application.
(4) The form of revision application in Form No. E.A.-8 shall be filed in duplicate and shall be accompanied by an equal number of copies of the following documents, namely:
(i) order referred to in the first proviso to sub-section (1) o
(1) The revision application in Form E.A.-8 shall be presented in person to the Under Secretary, Revision Application Unit, Government of India, Ministry of Finance, Department of Revenue, 4th Floor, Jeevan Deep Building, Sansad Marg, New Delhi-110 001, or sent by registered post to such officer.
(2) The revision application sent by registered post under sub-rule (1) shall be deemed to have been submitted to the said Under Secretary on the date on which it is received in the office of such officer.
(1) An appeal in Form No. E. A.-3 or a memorandum of cross-objections in Form No, E.A.-4 or Form No. E.A.-7 or an application in Form No. E.A.-5 or Form No. E.A.-6 shall be presented in person to the Registrar or an officer authorized in his behalf by the Registrar, or sent by registered post addressed to the Registrar or such officer.
(2) An appeal or a memorandum of cross-objections or an application sent by post under sub-rule (1) shall be deemed to have been presented to the Registrar or to the officer authorized by the Registrar on the date on which it is received in the officer of the Registrar, or, as the case may be, in the office of such officer.
(1) An application under sub-section (1) of section 32E of the Act, to the Customs and Central Excise Settlement Commission shall be made in Form SC (E)-1 and shall be accompanied by a fee of one thousand rupees.
(2) The application referred to in sub-rule (1), the verification contained therein and all relevant documents accompanying such application shall be filled in quintuplicate and be signed by the person specified in sub-rule (2) of Rule 213.
Form SC(E)1
(1) The Settlement Commission may, while calling for a report from the Commissioner of Central Excise under sub-section (1) of section 32F of the Act, forward a copy of the application referred to in sub-rule (1) of Rule 220 (other than the annexure and the statement and other documents accompanying such annexure).
(2) Where an order under sub-section (1) of section 32F of the Act, has been made to proceed with the application by the Settlement Commission, the information contained in the Annexure to the application in Form SC(E)-1 and the statements and other documents accompanying such annexure shall be sent to the Commissioner of Central Excise along with a copy of the said order.
(1) Where the Settlement Commission, orders attachment under sub-section (1) of section 32G of the Act, it shall send a copy of such order to the Commissioner of Central Excise having jurisdiction over the place in which the applicant owns any movable or immovable property or resides or carries on his business or has his bank account.
(2) On receipt of the order referred to in sub-rule (1). the Commissioner may authorise any officer subordinate to him and not below the rank of an Assistant Commissioner of Central Excise to take steps to attach such property of the applicant.
(3) The officer authorised under sub-rule (2) shall prepare an inventory of the property attached and specify in it, in the case of the immovable property the description of such property sufficient to identify it and in case of the movable property the place where s
Any person who, under section 32J of the Act, makes an application for obtaining copies of reports made by any Central Excise Officer, shall pay a fee of five rupees per page of each report or part thereof.
(1) Where any trade or business in respect of which declaration is required to be made by these rules is carried on by a corporation, the declaration shall be under the seal of the corporation and signed by the chairman or some director of the corporation or by its secretary or other principal officer.
(2) Any person signing a declaration, and also the corporation under whose seal the declaration is made, shall be liable for the payment of all duties charged and to all penalties and confiscations incurred, in respect of the trade or business to which the declaration relates.
(3) A declaration in respect of a trade or business carried on by a corporation shall be treated as being under the seal of the corporation if it is signed by some person authorised in that behalf by the corporation under its seal.
Notwithstanding anything contained elsewhere in these rules, every undertaking owned and managed directly through any Ministry, Department or Directorate by
(a) the Central Government, is exempt from the execution of any bond;
(b) a State Government, is exempt from furnishing any security or surety or bond,
where the execution of such bond, or, as the case may be, furnishing of such security or surety, is required by or under any other provision of these rules.
Explanation.For the avoidance of doubts, it is hereby declared that for the purposes of this rule, an undertaking owned or controlled by the Central Government or State Government does not include
(i) any undertaking belonging to a corporation owne
[***]
All excisable goods stored in the premises of a person registered under these rules or stored in a public warehouse, whether without or after payment of duty, shall be sked in an orderly manner, so as to facilitate their counting and verification by the Central Excise Officer with reference to Entry Book or warehouse register.
As often as the Commissioner may deem it necessary or proper, the sk of excisable goods remaining in a factory, warehouse or store-room registered or approved for the storage of such goods shall be weighed, measured, counted or otherwise ascertained in the presence of the proper officer; and if the quantity so ascertained is less than the quantity which ought to be found in such premises (after taking into account receipts and deliveries, and making such allowance for waste by evaporation, or other natural causes, as the proper officer may consider reasonable, and as may be in accordance with any instructions issued by the Central Board of Excise and Customs) the owner of such goods, or if the premises be a public warehouse, the keeper thereof, shall, unless the deficiency be accounted for to the satisfaction of the proper officer be liable to pay the full amount of duty chargeable on such goods as are found deficient and als
[***]
(1) Goods , other than those to which the provisions of Chapter VII-A of these rules apply, may not be delivered from a factory registered under these rules, or from a warehouse, before six o' clock in the forenoon or after six o'clock in the afternoon, nor at any hour on Sundays and public holidays except by permission of the Commissioner, and under such conditions,and on payment of such fees, as the Commissioner may by general or special order require.
(2) Notwithstanding anything contained in these rules, no goods shall be removed from a factory or warehouse between appointed time and 12.00 (midnight) on the appointed date unless, -
i. the assessee has obtained permission of the Commissioner under sub-rule (2A) of this rule.
ii. an application for such removal in the Form A.R.1 specified i
Where goods in respect of which an application for clearance or removal has been made under rules 52,158 or 185, are not cleared or removed within ten days of the proper officer's completing,
(i) in the case of clearances for home consumption, the assessment memorandum; and
(ii) in the case of removal from one warehouse to another or for export, the examination or check-weighment;
the goods shall be liable to re-examination or re-weighment before the proper officer allows clearance or removal thereof:
Provided that if the applicant does not require such clearance of removal he shall apply in writing to the proper officer for cancellation of the application therefor and shall, unless the applicant shows to the satisfaction of such officer that the ap
A duplicate of any certificate, registration certificate , transport permit or other document issued to any person may, at the discretion of the proper officer on payment of a fee of rupees thirty be furnished to such person, if the proper officer is satisfied that no fraud has been committed or is intended by the applicant.
[***]
If any excisable goods are, in contravention of any condition prescribed in these rules, removed by any person from the place where they are produced, manufactured or warehoused, the producer or manufacturer or the registered person or keeper of the warehouse shall be held responsible for such removal, and shall be liable to be dealt with according to the provisions of the Act or the rules as if he had removed the goods himself.
[***]
(1) Any person may electronically maintain or generate all or many of the records, returns, invoices and other documents prescribed under these rules, using a computer, in electronically readable format:
Provided that-
(i) printouts of each record and document are taken at the end of each calendar month;
(ii) printouts of such records, returns, and documents, and copies of invoices, are kept in bound folder;
(iii) each page of the record bears a running serial number and name and address of the person;
(2) The Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise may, for reasons to be recordee in writing, prohibit any person from maintaining or generating any records, returns,
(1) Every person registered to deal in excisable goods shall render all necessary assistance to officers in taking account of such goods in his possession and shall, where so required by the Commissioner by written order, provide sufficient and just scales and weights, or a correct weighing machine, capable of weighing the largest package of such goods which may be packed on his premises and, where necessary, a set of standard measures, for the purpose of weighing, measuring and taking an account of the goods in his warehouse, sk or possession, and of any vessel used for the purpose of containing any such goods.
(2) [***]
(3) [***]
(4) [***]
(5) For any refusal or neglect on the part of a registered dealer to comply with any of the provisions of thi
(1) Where any warehouse, room, place, vessel, or fitting belonging to any person registered to deal in excisable goods is by these rules, or by any general or special order of the Central Board of Excise and Customs, or of the Commissioner, directed to be secured or locked, the registered person and, in the case of a public warehouse, the warehouse keeper, shall, to the satisfaction of the proper officer, provide, affix, repair and renew all fastenings requisite for the purpose of enabling officers to affix locks thereto or otherwise to secure them.
(2) If the registered person or warehouse-keeper fails so to do, the proper officer may provide, affix, repair, or renew the fastenings, and the expense thereof shall be paid on demand by the registered person or warehouse-keeper, as the case may be.
(3) All requisite locks or keys shall be p
(1) Every person manufacturing or storing goods on which excise duty is to be levied shall provide and maintain to the satisfaction of the Commissioner, for the use of the officers in attendance at the factory or warehouse, furniture and sufficient and proper accommodation and sanitary accommodation within the factory or warehouse premises; and every manufacturer of excisable goods shall, where so required by the Commissioner, provide suitable lodging conveniently situated to the factory premises at a rent not exceeding ten per cent of the pay of each officer so accommodated:
Provided that where the limit of rent specified above for such lodging falls short of the rent prevailing in the area the rent payable may be increased by an amount not exceeding Rs. 20 in each case.
(2) A breach of this rule shall be punishable with a penalty which
(1) When the duty leviable on any goods is owing from or by any person carrying on trade or business, whether as a producer, manufacturer or as dealer in such goods, all excisable goods, and all materials and preparations, from which any such goods are made, and all plant, machinery, vessels, utensils, implements and articles for making or manufacturing or producing any such goods, or preparing any materials, or by which the trade or business is carried on, in the custody or possession of the person carrying on such trade or business, or in the custody or possession of any agent or other person in trust for or for the use of the person carrying on such trade or business, may be detained for the purpose of exacting such duty; and any officer duly authorised by general or special order of the Central Board of Excise and Customs or the Commissioner may detain such goods, materials, preparations, plant, machinery, vessels, utensi
Save as otherwise provided by these rules, if any matches or excisable tobacco products are found in the possession of any dealer in or retailer of such goods, not being affixed with Central Excise Stamp , wrapped or labelled as hereinbefore prescribed or of which the Central Excise Stamp , wrapper or label is cut or torn, or the wrapper or other container bears any other mark or appearance of having been opened or tampered with, such goods shall be liable to confiscation and such dealer or retailer shall be liable to a penalty which may extend to one thousand rupees.
If any officer except in the discharge in good faith of his duty as such officer or in pursuance of such special or general directions as may be issued by the Central Board of Excise and Customs, discloses any particulars learned by him in his official capacity in respect of any goods, he shall be liable to a penalty not exceeding one thousand rupees.
(1) Subject to the provisions of sub-rule (5), the Commissioner shall, once in every three months, cause to be published in the Official Gazette the names and addresses and other particulars specified in sub-rule (2), of the following categories of persons, namely:
(a) persons who have been convicted by a court under section 9 of the Act;
(b) persons who have been found by an officer referred to in section 33 of the Act to have contravened any of the provisions of the Act or rules made thereunder and on whom a penalty of ten thousand rupees or more has been imposed by such officer.
(2) The other particulars referred to in sub-rule (1) are:
(a) the provisions of the Act or rules made thereunder contravened;
&nbs
For the purposes of clause (c) of sub-section (2) of section 35Q , an authorized representative shall include a person who has acquired any of the following qualifications namely:
(a) a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (38 of 1949); or
(b) a Cost Accountant within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959); or
(c) a Company Secretary within the meaning of the Company Secretaries Act, 1980 (56 of 1980) who has obtained a certificate of practice under section 6 of that Act; or
(d) a post-graduate or an Honours degree holder in Commerce or a post-graduate degree or diploma holder in Business Administration from any recognised university; or
&n
The Commissioner of Central Excise having jurisdiction in the proceedings in which a person who is not a legal practitioner is found guilty of misconduct in connection with that proceeding under the Act shall be the authority for the purposes of clause (b) of sub-section (5) of section 35Q.
The Central Board of Excise and Customs Chief Commissioners and Commissioners, may issue written instructions providing for any supplemental matters arising out of these rules.
No order confiscating any property, or imposing any penalty on any person shall be made under these rules, unless
(a) a written notice stating the grounds on which it is proposed to confiscate such property or to impose such penalty; and
(b) a reasonable opportunity of making a representation in writing within such time as may be specified in the notice against the grounds of confiscation or imposition of penalty mentioned therein and of being heard in the matter; are given
(i) Where the order relates to confiscation of any property, to the person-in-charge of such property and, where such person-in-charge is not the owner of such property, also to the owner thereof; or
(ii) where the order relates to the imposition of any penalty, to the person on
Where an assessee desires to pay duty under protest he shall deliver to the proper officer a letter to this effect and give grounds for payment of the duty under protest.
(2) On receipt of the said letter, the proper officer shall give an acknowledgement to it.
(3) The acknowledgement so given shall, subject to the provisions of sub-rule (4), be the proof that the assessee has paid the duty under protest from the day on which the letter of protest was delivered to the proper officer.
(4) An endorsement "Duty paid under protest" shall be made on all copies of the gate pass, the Application for Removal and Form R.T.12 or Form R.T. 13, as the case may be .
(5) In cases where the remedy of an appeal or revision is not available to the assessee against a
The following rules, orders and notifications are hereby cancelled, namely:
1. The Motor Spirit (Duties) Order, 1917.
2. The Kerosene (Duties) Order, 1922.
3. The Silver (Excise Duty) Order, 1930.
4. The Sugar (Excise Duty) Order, 1934.
5. The Matches (Excise Duty) Order, 1934.
6. The Mechanical Lighters (Excise Duty) Order, 1934.
7. The Steel Ingots (Excise Duty) Order, 1934.
8. The Northern India Motor Spirit (Duties) Order, 1938.
9. The Northern India Kerosene (Duties) Order, 1938.
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