THE CENTRAL EXCISE ACT, 1944

1944 · State unknown · central · act_text

Sections (708)

2A · References of certain expressions .

3A · Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods .

3B · Emergency power of Central Government to increase duty of excise .

3C · Power of Central Government to amend Fourth Schedule .

4A · Valuation of excisable goods with reference to retail sale price .

5A · Power to grant exemption from duty of excise .

5B · Non -reversal of CENVAT credit .

9A · Certain offences to be non -cognizable .

9B · Power of Court to publish name, place of business, etc., of persons convicted under the Act .

9C · Presumption of culpable mental state .

9D · Relevancy of statements under certain circumstances .

9E · Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 .

11A · Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded .

11B · Claim for refund of duty and interest, if any, paid on such duty .

11C · Power not to recover duty of excise not levied or short-levied as a result of general practice .

11D · Duties of excise collected from the buyer to be deposited with the Central Government .

11E · Liability under Act to be first charge .

12A · Price of goods to indicate the amount of duty paid thereon .

12B · Presumption that the incidence of duty has been passed on to the buyer .

12D · Utilisation of the Fund .

23B · [Omitted.].

12E · Powers of Central Excise Officers .

12F · Power of search and seizure .

14A · Special audit in certain cases .

15A · Obligation to furnish information return .

15B · Penalty for failure to furnish information return .

23C · Application for advance ruling .

23D · Procedure on receipt of application .

23E · Applicability of advance ruling .

23F · Advance ruling to be void in certain circumstances .

23I · Transitional provision .

32A · Jurisdiction and powers of Settlement Commission .

32B · Vice -Chairman to act as Chairman or to discharge his functions in certain circumstances .

32C · Power of Chairman to transfer cases from one Bench to another .

32D · Decision to be by majority .

32E · Application for settlement of cases .

32F · Procedure on receipt of an application under Section 32-E .

32G · Power of Settlement Commission to order provisional attachment to protect revenue .

32H · Power of Settlement Commission to reopen completed proceedings .

32I · Powers and procedure of Settlement Commission .

32J · Inspection, etc., of reports .

32K · Power of Settlement Commission to grant immunity from prosecution and penalty .

32L · Power of Settlement Commission to send a case back to the Central Excise Officer .

32M · Order of settlement to be conclusive .

32N · Recovery of sums due under order of settlement .

32O · Bar on subsequent application for settlement in certain cases

32P · Proceedings before Settlement Commission to be judicial proceedings .

35B · Appeals to the Appellate Tribunal .

35C · Orders of Appellate Tribunal .

35D · Procedure of Appellate Tribunal .

35E · Powers of Committee of Principal Chief Commissioner of Central Excise or Chief Commissioners of Central Excise or Principal Commissioner of Central Excise or Commissioners of Central Excise to pass certain orders .

35F · Deposit of certain percentage of duty demanded or penalty imposed before filing appeal .

35K · Decision of High Court or Supreme Court on the case stated .

35L · Appeal to Supreme Court .

35M · Hearing before Supreme Court .

35N · Sums due to be paid notwithstanding reference, etc .

35O · Exclusion of time taken for copy .

35P · Transfer of certain pending proceedings and transitional provisions .

35Q · Appearance by authorised representative .

35R · Appeal not to be filed in certain cases .

36 · Definitions .

33A · Adjudication procedure .

34A · Confiscation or penalty not to interfere with other punishments .

36A · Presumption as to documents in certain cases .

36B · Admissibility of microfilms, facsimile copies of documents and computer printouts as documents and as evidence .

37B · Instructions to Central Excise Officers .

37C · Service of decisions, orders, summons, etc .

37D · Rounding off of duty, etc .

37E · Publication of information respecting persons in certain cases .

38A · Effect of amendments, etc. of rules, notifications or orders .

38B · Savings of references to Chapter, Heading, Sub-heading and tariff item in Central Excise Tariff Act, 1985 .

1 · Short title, extent and commencement . — 6 [(1) This Act may be called the Central Excise Act, 1944.]

2 · Definitions . — In this Act, unless there is anything repugnant in the subject or context,—

9 · [(a) "adjudicating authority" means any authority competent to pass any order or decision under this Act, but does not include the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) 10 [Commissioner of Central Excise (Appeals) or Appellate Tribunal;]

1 · See Gazette of India, 1943, Pt. V, p. 243 for Statement of Objects and Reason sand see Gazette of India, 1944, Pt. V. p. 12 for Report of the Select Committee.

2 · The words “and to Salt” omitted by Act 33 of 1996, s. 69 (w.e.f. 28-9-1996).

3 · Subs. by the A.O. 1948, for “British India”.

4 · Subs. by the A.O. 1950, for “the Provinces”.

5 · The words “and to Salt” omitted by Act 33 of 1996, s. 70 (w.e.f. 28-9-1996).

6 · Subs. by ibid, s. 71, for sub-section (1), (w.e.f. 28-9-1996).

7 · . The words "except the State of Jammu and Kashmir" omitted by Act 41 of 1954, s. 2 and Sch, (w.e.f. 8-10-1954).

8 · . 28th February, 1944, see Notification No. III-D, dated 26th February, 1944, Gazette of India, Extra., 1994, p. 293.

9 · . Ins. by Act 44 of 1980, s. 50 and Sch. V, Part II-1 (w.e.f. 11-10-1982).

10 · . Subs. by Act 22 of 1995, s. 70, for "Collector of Central Excise (Appeals)".

2 · [(aaa)] "broker" or "commission agent" means a person who in the ordinary course of business makes contracts for the sale or purchase of excisable goods for others;

9 · [Explanation . — For the purposes of this clause, "goods" includes any article, material or substance which is capable of being bought and sold for a consideration and such goods shall be deemed to be marketable.]

11 · [(ee) "Fund" means the Consumer Welfare Fund established under Section 12C;]

12 · [(f) "manufacture" includes any process—

1 · . Subs. by Act 32 of 2003, s. 135 , for "Gold (control)" (w.e.f. 14-05-2003) .

2 · . Clause (a) re-lettered by Act 44 of 1980, s. 50 and Sch. V, Part II (w.e.f. 11-10-1982).

3 · . Subs. by Act 22 of 1995, s. 71, for "clause b" (w.e.f. 26-5-1995) .

4 · . Subs . by Act 25 of 2014, s. 96 , for "Chief Commissioner of Central Excise" (w.e.f. 6-8-2014) .

5 · . Ins. by Act 27 of 1999, s. 120(i) (w.e.f. 11-5-1999) .

6 · . Subs. by ibid , s. 119, for Assistant Commissioner of Central Excise.

7 · . Subs. by Act 18 of 2017, s. 5(a), for "the First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)" .

8 · . References to the expressions "duty", "duties," "duty of excise" and "duties of excise" shall, save as otherwise expressly provided in this Act and unless the context otherwise requires, be construed to include a reference to the special duty of excise specified in the Second Schedule to the Central Excise Tariff Act, 1985.

9 · . Ins. by Act 18 of 2008, s. 78, (w.e.f. 10-5-2008) .

10 · . The word "other than salt" omitted by Act 18 of 2017, s . 5(b).

11 · . Ins. by Act 40 of 1991, s. 2 (w.e.f. 20-2-1991). Earlier cl. (ee), ins. by Act 25 of 1950, s. 11 and Sch. IV, omitted by Act 41 of 1954, s. 2 and Sch (w.e.f. 8-10-1954) .

12 · . Subs. by Act 5 of 1986, s. 4, for Sub-clause (f) (w.e.f. 28-2-1986).

3 · [(iii) which, in relation to the goods specified in the Third Schedule, involves packing or repacking of such goods in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer;]

4 · [(ff) "National Tax Tribunal" means the National Tax Tribunal established under Section 3 of the National Tax Tribunal Act, 2005 (49 of 2005);]

8 · [2A. References of certain expressions . — In this Act, save as otherwise expressly provided and unless the context otherwise requires, references to the expressions "duty", "duties", "duty of excise" and "duties of excise" shall be construed to include a reference to "Central Value Added Tax (CENVAT)".]

1 · . Subs. by Act 18 of 2017, s. 5(c) , for "the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)".

2 · . Subs. by Act 20 of 2002, s. 132(i), for "manufacture" (w.e.f. 11-5-2002) .

3 · . Subs. by Act 32 of 2003, s. 135, for sub-clause (iii) . (w.e.f. 14-5-2003).

4 · . Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-1) (w.e.f. 28-12-2005).

5 · . Clause (i) omitted by Act 33 of 1996, s. 72, (w.e.f. 28-9-1996) .

6 · . Clause (j) omitted by ibid , s. 72, (w.e.f. 28-9-1996) .

7 · . Clause (jj), omitted by Act 25 of 1950, s. 11 and Sch. IV. Earlier clause (jj) was inserted by the A.O. 1950.

8 · . Ins. by Act 10 of 2000, s. 91 (w.e.f. 12-5-2000) .

1 · [3. Duty specified in the Fourth Schedule to be levied . — (1) There shall be levied and collected in such manner as may be prescribed a duty of excise to be called the Central Value Added Tax (CENVAT) on all excisable goods (excluding goods produced or manufactured in special economic zones) which are produced or manufactured in India as, and at the rates, set forth in the Fourth Schedule:

1 · . Subs. by Act 18 of 2017, s. 6, for section 3 .

1 · [3A. Power of Central Government to charge excise duty on the basis of capacity of production in respect of notified goods . — (1) Notwithstanding anything contained in Section 3, where the Central Government, having regard to the nature of the process of manufacture or production of excisable goods of any specified description, the extent of evasion of duty in regard to such goods or such other factors as may be relevant, is of the opinion that it is necessary to safeguard the interest of revenue, specify, by notification in the Official Gazette, such goods as notified goods and there shall be levied and collected duty of excise on such goods in accordance with the provisions of this section.

1 · Ins. by Act 18 of 2008, s. 79. (w.e.f. 10-5-2008) Prior s. 3A was omitted by Act 14 of 2001, s. 121.

2 · Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise" .

2 · [Explanation 3 . — For the purposes of sub-sections (2) and (3), the word "factor" includes "factors".]]

3 · [3B. Emergency power of Central Government to increase duty of excise . — (1) Where, in respect of any goods, the Central Government is satisfied that the duty leviable thereon under Section 3 should be increased and that circumstances exist which render it necessary to take immediate action, the Central Government may, by notification in the Official Gazette, amend the Fourth Schedule to substitute the rate of duty specified therein in respect of such goods in the following manner, namely—

1 · Subs. by Act 18 of 2017, s. 7 , for "First Schedule and the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986)".

2 · Ins. by Act 20 of 2015, s. 92 .

3 · Ins. by Act 18 of 2017, s. 8.

1 · [3C. Power of Central Government to amend Fourth Schedule . — (1) Where the Central Government is satisfied that it is necessary so to do in the public interest, it may, by notification in the Official Gazette, amend the Fourth Schedule:

2 · [4. Valuation of excisable goods for purposes of charging of duty of excise . — (1) Where under this Act, the duty of excise is chargeable on any excisable goods with reference to their value, then, on each removal of the goods, such value shall—

1 · Ins. by Act 18 of 2017, s. 8.

2 · Subs. by Act 10 of 2000, s. 94 (w.e.f. 1-7-2000).

1 · [Explanation . — For the removal of doubts, it is hereby declared that the price-cum-duty of the excisable goods sold by the assessee shall be the price actually paid to him for the goods sold and the money value of the additional consideration, if any, flowing directly or indirectly from the buyer to the assessee in connection with the sale of such goods, and such price-cum-duty, excluding sales tax and other taxes, if any, actually paid, shall be deemed to include the duty payable on such goods.]

2 · [(i) "inter-connected undertakings" means two or more undertakings which are inter-connected with each other in any of the following manners, namely—

1 · Ins. by Act 32 of 2003, s. 136 , (w.e.f. 14-5-2003).

2 · Subs. by Act 23 of 2012, s. 133, for “(i)”.

2 · [(iii) a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory,]

2 · [(cc) "time of removal", in respect of the excisable goods removed from the place of removal referred to in sub -clause (iii) of clause (c), shall be deemed to be the time at which such goods are cleared from the factory;]

1 · Subs. by Act 32 of 2003, s. 136 , for "payment of duty , " .

2 · Ins. by , ibid , s. 136.

1 · [4A. Valuation of excisable goods with reference to retail sale price . — (1) The Central Government may, by notification in the Official Gazette, specify any goods, in relation to which it is required, under the provisions of the 2 [Legal Metrology Act, 2009 (1 of 2010)] or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods, to which the provisions of sub-section (2) shall apply.

3 · [(4) Where any goods specified under sub-section (1) are excisable goods and the manufacturer—

4 · [Explanation 1 . — For the purposes of this section, "retail sale price" means the maximum price at which the excisable goods in packaged form may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards

1 · . Ins. by Act 26 of 1997, s. 82.

2 · . Subs. by Act 8 of 2011, s. 62 (w.e.f. 1-8-2011).

3 · . Subs. by Act 32 of 2003, s. 137, for sub-section (4) .

4 · . Subs. by Act 21 of 1998, s. 105.

1 · [5. Remission of duty on goods found deficient in quantity . — (1) The Central Government may, by rules made under this section, provide for remission of duty of excise leviable on any excisable goods which due to any natural cause are found to be deficient in quantity.

2 · [5A. Power to grant exemption from duty of excise . — (1) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by notification in the Official Gazette, exempt generally either absolutely or subject to such conditions (to be fulfilled before or after removal) as may be specified in the notification, excisable goods of any specified description from the whole or any part of the duty of excise leviable thereon:

1 · . Ins. by Act 25 of 1978, s. 20 (w.e.f. 1-7-1978). The original section was omitted by Act 41 of 1954, s. 2 and Sch.

2 · . Ins. by Act 29 of 1988, s. 9 (w.e.f. 1-7-1988).

5 · [(1A) For the removal of doubts, it is hereby declared that where an exemption under sub-section (1) in respect of any excisable goods from the whole of the duty of excise leviable thereon has been granted absolutely, the manufacturer of such excisable goods shall not pay the duty of excise on such goods.]

6 · [(2) If the Central Government is satisfied that it is necessary in the public interest so to do, it may, by special order in each case, exempt from the payment of duty of excise, under circumstances of an exceptional nature to be stated in such order, any excisable goods on which duty of excise is leviable.]

7 · [(2A) The Central Government may, if it considers it necessary or expedient so to do for the purpose of clarifying the scope or applicability of any notification issued under sub-section (1) or order issued under sub -section (2), insert an explanation in such notification or order, as the case may be, by notification in the Official Gazette at any time within one year of issue of the notification under sub-section (1) or order under sub -section (2), and every such explanation shall have effect as if it had always been the part of the first notification or order, as the case may be.]

1 · Subs. by Act 14 of 2001, s. 122, for “free trade zone”.

2 · The words “or a special economic zone” omitted by Act 20 of 2002, s. 134 (w.e.f. a date to be notified).

3 · Subs. by Act 14 of 2001, s. 122, for “allowed to be sold in India”.

4 · The words “, special economic zone” omitted by Act 20 of 2002, s. 134 (w.e.f. a date to be notified).

5 · Ins. by Act 18 of 2005, s. 75.

6 · Subs. by Act 32 of 2003, s. 138, for “sub-section (2)”.

7 · Ins. by Act 20 of 2002, s. 134.

1 · [(5) Every notification issued under sub-section (1) or sub-section (2-A) shall, unless otherwise provided, come into force on the date of its issue by the Central Government for publication in the Official Gazette.]

3 · [5B. Non-reversal of CENVAT credit . — Where an assessee has paid duty of excise on a final product and has been allowed credit of the duty or tax or cess paid on inputs, capital goods and input services used in making of the said product, but subsequently the process of making the said product is held by the court as not chargeable to excise duty, the Central Government may, by notification, order for non-reversal of such credit allowed to the assessee subject to such conditions as may be specified in the said notification:

4 · [6. Registration of certain persons . — Any prescribed person who is engaged in—

7 · [Form and Conditions of licence . ]— Omitted by the Finance Act, 1992 (Act 18 of 1992), s. 113 .

8 · Restriction on possession of goods specified in the Second Schedule . — From such date as may be specified in this behalf by the Central Government by notification in the Official Gazette, no person

1 · Subs. by Act 28 of 2016, S. 142(i), for clause (5).

2 · Clause (6) Omitted by Act 28 of 2016, s. 142(ii).

3 · Ins. by Act 22 of 2007, s. 116 .

4 · Subs. by Act 18 of 1992, s. 113(i), for section 6, (w.e.f. 14-5-1992).

5 · Subs. by Act 27 of 1999, s. 119, for "the schedule" (w.e.f. 11-5-1999) .

9 · Offences and penalties . — 2 [(1)] Whoever commits any of the following offences, namely:— 3 [(a) contravenes any of the provisions of Section 8 or of a rule made under clause (iii) or clause (xxvii) of sub -section (2) of Section 37;]

4 · [(bb) removes any excisable goods in contravention of any of the provisions of this Act or any rules made thereunder or in any way concerns himself with such removal;

5 · [(bbbb) contravenes any of the provisions of this Act or the rules made thereunder in relation to credit of any duty allowed to be utilised towards payment of excise duty on final products;]

6 · [shall be punishable,—

1 · Subs. by Act 18 of 1956, s. 9, for "any excisable goods specified in this behalf in Part B of the Second Sch." (w.e.f. 27-41956).

2 · S. 9 renumbered as sub -section (1) of that section by Act 36 of 1973, s. 20 (w.e.f. 1-9-1973) .

3 · Subs. by Act 18 of 1992, s. 113, for “clause (a)” (w.e.f. 14-5-1992).

4 · Ins. by Act 36 of 1973, s. 20(i)(a) (w.e.f. 1-9-1973).

5 · Ins. by Act 21 of 1998, s. 107 (w.e.f. 1-8-1998) .

6 · Subs. by Act 36 of 1973, s. 20(i)(b) for certain words.

7 · Subs. by Act 17 of 2013, s. 88, for “thirty lakh”.

1 · [(2) If any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to seven years and with fine:

2 · [9A. Certain offences to be non-cognizable . — 3 [(1) Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), offences under Section 9, except the offences referred to in subsection (1A), shall be non-cognizable within the meaning of that Code.

4 · [(2) Any offence under this chapter may, either before or after the institution of prosecution, be compounded by the 5 [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] on payment, by the person accused of the offence to the Central Government, of 6 [such compounding amount and in such manner of compounding] as may be prescribed:]

7 · [Provided that nothing contained in this sub-section shall apply to—

1 · Ins. by Act 36 of 1973, s. 20(ii).

3 · Subs. by Act 17 of 2013, s. 89, for (1)

4 · Ins. by Act 23 of 2004, s. 79.

5 · Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise”.

6 · Subs. by Act 33 of 2009, s. 104(i) for “such compounding amount”.

7 · Ins. by ibid, s. 104(ii).

1 · [9AA. Offences by companies . — (1) Where an offence under this Act has been committed by a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

2 · [9B. Power of Court to publish name, place of business, etc., of persons convicted under the

1 · Ins. by Act 79 of 1985, s. 2 (w.e.f. 27-12-1985).

2 · Ins. by Act 36 of 1973, s. 21.

1 · [9C. Presumption of culpable mental state . — (1) In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of such mental state but it shall be a defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.

1 · [9D. Relevancy of statements under certain circumstances . — (1) A statement made and signed by a person before any Central Excise Officer of a gazetted rank during the course of any inquiry or proceeding under this Act shall be relevant, for the purpose of proving, in any prosecution for an offence under this Act, the truth of the facts which it contains, —

1 · [9E. Application of Section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958 . — (1) Nothing contained in Section 562 of the Code of Criminal Procedure, 1898

1 · Ins. by Act 36 of 1973, s. 21.

10 · Power of Courts to order forfeiture . — Any Court trying an offence under this Chapter may order the forfeiture to 2 [Government] of any goods in respect of which the Court is satisfied that an offence under this Chapter has been committed, and may also order the forfeiture of any receptacles, packages or coverings in which such goods are contained and the animals, vehicles, vessels or other conveyances used in carrying the goods, and any implements or machinery used in the manufacture of the goods.

11 · Recovery of sums due to Government . — 3 [(1)] In respect of duty and any other sums of any kind payable to the Central Government under any of the provisions of this Act or of the rules made thereunder 4 [including the amount required to be paid to the credit of the Central Government under Section 11 -D], the officer empowered by the 5 [Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)] to levy such duty or require the payment of such sums 6 [may deduct or require any other Central Excise Officer or a proper officer referred to in Section 142 of the Customs Act, 1962 (52 of 1962) to deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control or may be in the hands or under disposal or control of such other officer, or may recover the amount] by attachment and sale of excisable goods belonging to such person; and if the amount payable is not so recovered he may prepare a certificate signed by him specifying the amount due from the person liable to pay the same and send it to the Collector of the district in which such person resides or conducts his business and the said Collector, on receipt of such certificate, shall proceed to recover from the said person the amount specified therein as if it were an arrear of land revenue:

7 · [(2)(i) The Central Excise Officer may, by a notice in writing, require any other person from whom money is due to such person, or may become due to such person, or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central Government either forthwith upon the money becoming due or being held, or at or within the time specified in the notice,

1 · . Now the relevant provisions of the CRPC, 1973 (2 of 1974).

3 · . Renumbered sub -section (1) by Act 17 of 2013, s. 90.

4 · . Ins. by Act 10 of 2000, s. 96.

5 · . Subs. by Act 54 of 1963, s. 5 for "Central Board of Revenue" (w.e.f. 1-1-1964), here and throughout the Act.

6 · . Subs. by Act 17 of 2013, s. 90(a) for "may deduct the amount so payable from any money owing to the person from whom such sums may be recoverable or due which may be in his hands or under his disposal or control, or may recover the amount" by Act 17 of 2013, s. 90(a).

7 · . Ins. by Act 17 of 2013, s. 90(b).

1 · [Provided that where the person (hereinafter referred to as predecessor) from whom the duty or any other sums of any kind, as specified in this section, is recoverable or due, transfers or otherwise disposes of his business or trade in whole or in part, or effects any change in the ownership thereof, in consequence of which he is succeeded in such business or trade by any other person, all excisable goods, materials, preparations, plants, machineries, vessels, utensils, implements and articles in the custody or possession of the person so succeeding may also be attached and sold by such officer empowered by the Central Board of Excise and Customs, after obtaining written approval from the 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise], for the purposes of recovering such duty or other sums recoverable or due from such predecessor at the time of such transfer or otherwise disposal or change.]

3 · [11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously

1 · Ins. by Act 23 of 2004, s. 80.

2 · Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

3 · Subs. by Act 8 of 2011, s. 63.

4 · Subs. by Act 28 of 2016, s. 143 , for "one year".

1 · Subs. by Act 28 of 2016, s. 143 , for "one year".

2 · Sub -section (5) omitted by Act 20 of 2015, s. 93(i).

3 · Sub -section (6) omitted by ibid , s. 93(i).

2 · [(7A) Notwithstanding anything contained in sub-section (1) or sub-section (3) or sub-section (4) 3 [* * *], the Central Excise Officer may, serve, subsequent to any notice or notices served under any of those sub -sections, as the case may be, a statement, containing the details of duty of central excise not levied or paid or short-levied or short-paid or erroneously refunded for the subsequent period, on the person chargeable to duty of central excise, then, service of such statement shall be deemed to be service of notice on such person under the aforesaid sub-section (1) or sub-section (3) or sub-section (4) 3 [* * *], subject to the condition that the grounds relied upon for the subsequent period are the same as are mentioned in the earlier notice or notices.]

4 · [(8) Where the service of notice is stayed by an order of a court or tribunal, the period of such stay shall be excluded in computing the period of 5 [two years] referred to in clause (a) of sub-section (1) or five years referred to in sub-section (4) 3 [* * *], as the case may be.]

1 · . Sub -section (7) omitted by Act 20 of 2015, s. 93(i).

2 · Ins. by Act 17 of 2013, s. 91.

3 · . The words "or sub -section (5)" omitted by Act 20 of 2015, s. 93(ii).

4 · . Subs. by Act 23 of 2012, s. 135(b), for sub-section 8 .

5 · . Subs. by Act 28 of 2016, s. 143 , for "one year".

2 · [(vi) in the case where only interest is to be recovered, the date of payment of duty to which such interest relates.]

1 · The words “on due date” omitted by Act 20 of 2015, s. 93(iii)(A).

2 · Ins. by ibid, s. 93(iii)(B).

3 · Clause (c) omitted by ibid, s. 93(iii)(C).

1 · [Explanation 2 . — For the removal of doubts, it is hereby declared that any non-levy, short-levy, non-payment, short-payment or erroneous refund where no show cause notice has been issued before the date on which the Finance Bill, 2015 receives the assent of the President, shall be governed by the provisions of Section 11A as amended by the Finance Act, 2015.]

2 · [(16) The provisions of this section shall not apply to a case where the liability of duty not paid or short -paid is self-assessed and declared as duty payable by the assessee in the periodic returns filed by him, and in such case, recovery of non-payment or short-payment of duty shall be made in such manner as may be prescribed.]]

3 · [11AA. Interest on delayed payment of duty . — (1) Notwithstanding anything contained in any judgment, decree, order or direction of the Appellate Tribunal or any court or in any other provision of this Act or the rules made thereunder, the person, who is liable to pay duty, shall, in addition to the duty, be liable to pay interest at the rate specified in sub-section (2), whether such payment is made voluntarily or after determination of the amount of duty under Section 11A.

4 · [11AC. Penalty for short-levy or non-levy of duty in certain cases . — (1) The amount of penalty for non -levy or short-levy or non-payment or short-payment or erroneous refund shall be as follows—

1 · . Subs. by Act 20 of 2015, s. 93(iv).

3 · . Subs. by Act 8 of 2011, s. 64 , for Section 11 -AA and 11 -AB.

4 · . Subs. by Act 20 of 2015, s. 94, for "11-AC " .

1 · [11B. Claim for refund of 2 [duty and interest, if any, paid on such duty] . — (1) Any person claiming refund of any 3 [duty of excise and interest, if any, paid on such duty] may make an application for refund of such 2 [duty and interest, if any, paid on such duty] to the Assistant 4 [Principal Commissioner of

1 · Ins. by Act 25 of 1978, s. 21, (w.e.f. 1-8-1978) .

2 · Subs. by Act 18 of 2008, s. 80(i)(b) , for "duty" (w.e.f. 10-5-2008) .

3 · Subs. by ibid , s. 80(i)(a) , for "duty of excise".

4 · . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

9 · [Provided further that] the limitation of 3 [two years] shall not apply where any 8 [duty and interest, if any, paid on such duty] has been paid under protest.

11 · [(2) If, on receipt of any such application, the Assistant 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise] 1 [or Deputy 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise]] is satisfied that the whole or any part of the 7 [duty of excise and interest, if any, paid on such duty] paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund:

1 · Ins. by Act 27 of 1999, s. 119.

2 · Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.

3 · Subs. by Act 28 of 2016, s. 143, for “one year”.

4 · Subs. by Act 44 of 1980, s. 49, for “from the date of payment of duty”.

5 · Ins. by Act 40 of 1991, s. 3(b) (w.e.f. 20-9-1991).

6 · Ins. by Act 22 of 1995, s. 74.

7 · Subs. by Act 18 of 2008, s. 80(i)(a), for “duty of excise”.

8 · Subs. by ibid, s. 80(i)(b), for “duty”.

9 · Ins. by Act 40 of 1991, s. 3 (w.e.f. 20-9-1991).

10 · . Explanation to sub-section (1) omitted by Act 44 of 1980, s. 49.

11 · . Subs. by Act 40 of 1991, s. 3 (w.e.f. 20-9-1991).

4 · [Explanation . — For the purposes of this section,—

1 · . Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".

2 · . Subs. by Act 18 of 2008, s. 80(ii)(a), for "duty of excise".

3 · . Subs. by ibid, s. 80(ii)(b), for "duty".

4 · . Subs. by Act 44 of 1980, s. 49, for the Explanation.

1 · [(e) in the case of a person, other than the manufacturer, the date of purchase of the goods by such person;]

2 · [(ea) in the case of goods which are exempt from payment of duty by a special order issued under sub -section (2) of Section 5-A, the date of issue of such order;]

3 · [(eb) in case where duty of excise is paid provisionally under this Act or the rules made thereunder, the date of adjustment of duty after the final assessment thereof;]

4 · [(ec) in case where the duty becomes refundable as a consequence of judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court, the date of such judgment, decree, order or direction;]

1 · Subs. by Act 40 of 1991, s. 3(c), for sub clause (e) (w.e.f. 20-9-1991).

2 · Ins. by Act 33 of 1996, s. 77.

3 · Ins. by Act 21 of 1998, s. 108.

4 · Ins. by Act 22 of 2007, s. 117.

1 · [11-BB. Interest on delayed refunds . — If any duty ordered to be refunded under sub-section (2) of Section 11 -B to any applicant is not refunded within three months from the date of receipt of application under sub -section (1) of that section, there shall be paid to that applicant interest at such rate, 2 [not below five per cent and not exceeding thirty per cent per annum as is for the time being fixed 3 [by the Central Government, by notification in the Official Gazette,]] on such duty from the date immediately after the expiry of three months from the date of receipt of such application till the date of refund of such duty:

1 · . Ins. by Act 22 of 1995, s. 75.

2 · . Subs. by Act 14 of 2001, s. 126 , for "not below ten per cent " (w.e.f. 11-5-2001) .

3 · . Subs. by Act 10 of 2000, s. 102 , for "by the Board" .

4 · Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII) (w.e.f. 28-12-2005).

5 · Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

6 · Ins. by Act 27 of 1999, s. 119.

7 · . Ins. by Act 25 of 1978, s. 21, (w.e.f. 1-7-1978) .

8 · . Renumbered as sub -sec. (1) and sub-sec. (2) inserted by Act 29 of 1988, s. 10 (w.e.f. 1-7-1988).

1 · [(2) Where any notification under sub-section (1) in respect of any goods has been issued, the whole of the duty of excise paid on such goods or, as the case may be, the duty of excise paid in excess of that payable on such goods, which would not have been paid if the said notification had been in force, shall be dealt with in accordance with the provisions of sub-section (2) of Section 11-B:

4 · [11D. Duties of excise collected from the buyer to be deposited with the Central Government . — (1) Notwithstanding anything to the contrary contained in any order or direction of the Appellate Tribunal or any Court or in any other provision of this Act or the rules made thereunder, 5 [every person who is liable to pay duty under this Act or the rules made thereunder, and has collected any amount in excess of the duty assessed or determined and paid on any excisable goods under this Act or the rules made thereunder from the buyer of such goods] in any manner as representing duty of excise, shall forthwith pay the amount so collected to the credit of the Central Government.

6 · [(1A) Every person, who has collected any amount in excess of the duty assessed or determined and paid on any excisable goods or has collected any amount as representing duty of excise on any excisable goods which are wholly exempt or are chargeable to nil rate of duty from any person in any manner, shall forthwith pay the amount so collected to the credit of the Central Government.]

7 · [(2) Where any amount is required to be paid to the credit of the Central Government under 8 [subsection (1) or sub-section (1-A), as the case may be,] and which has not been so paid, the Central Excise Officer may serve, on the person liable to pay such amount, a notice requiring him to show cause why the said amount, as specified in the notice, should not be paid by him to the credit of the Central Government.]

1 · Subs. by Act 40 of 1991, s. 4, for sub-section (2) (w.e.f. 20-9-1991).

2 · Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.

3 · Ins. by Act 27 of 1999, s. 119.

4 · Ins. by Act 40 of 1991, s. 5 (w.e.f. 20-9-1991).

5 · Subs. by Act 10 of 2000, s. 103, for certain words (w.r.e.f. 20-9-1991).

6 · Ins. by Act 18 of 2008, s. 81(i).

7 · Subs. by Act 10 of 2000, s. 103, for sub-section (2) (w.r.e.f. 20-9-1991).

8 · Subs. by Act 18 of 2008, s. 81(ii), for the word, brackets and figure “sub-section (1)”.

4 · [11DD. Interest on the amounts collected in excess of the duty . — (1) Where an amount has been collected in excess of the duty assessed or determined and paid on any excisable goods under this Act or the rules made thereunder from the 5 [buyer of such goods or from any person or where a person has collected any amount as representing duty of excise on any excisable goods which are wholly exempt or are chargeable to nil rate of duty, the person] who is liable to pay such amount as determined under sub -section (3) of Section 11-D, shall, in addition to the amount, be liable to pay interest at such rate not below ten per cent, and not exceeding thirty-six percent per annum, as is for the time being fixed by the Central Government, by notification in the Official Gazette, from the first day of the month succeeding the month in which the amount ought to have been paid under this Act, but for the provisions contained in sub -section (3) of Section 11-D, till the date of payment of such amount:

1 · . Subs. by Act 18 of 2008, s. 81(iii)(a) , for the word, brackets and figure "sub -section (1) or sub-section (3)" .

2 · . Subs. by ibid , s. 81(iii)(b), for the word, brackets and figure "sub-section (1)" .

3 · . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

4 · . Ins. by Act 32 of 2003 , s. 140 (w.e.f. 14-5-2003).

5 · . Subs. by Act 18 of 2008, s. 82 , for the words "buyer of such goods, the person" .

1 · [11DDA. Provisional attachment to protect revenue in certain cases . — (1) Where, during the pendency of any proceedings under Section 11A or Section 11D, the Central Excise Officer is of the opinion that for the purpose of protecting the interests of revenue, it is necessary so to do, he may, with the previous approval of the 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise], by order in writing, attach provisionally any property belonging to the person on whom notice is served under 3 [* * *] Section 11A or sub-section (2) of Section 11D, as the case may be, in accordance with the rules made in this behalf under Section 142 of the Customs Act, 1962 (52 of 1962).

5 · [11E. Liability under Act to be first charge . — Notwithstanding anything to the contrary contained in any Central Act or State Act, any amount of duty, penalty, interest, or any other sum payable by an assessee or any other person under this Act or the rules made thereunder shall, save as otherwise provided in Section 529A of the Companies Act, 1956 (1 of 1956), the Recovery of Debts Due to Banks and the

1 · Ins. by Act 29 of 2006, s. 36.

2 · Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.

3 · The words "sub -section (1) of" omitted by Act 17 of 2013, s. 92.

4 · Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise”

5 · . Ins. by Act 8 of 2011, s. 66.

12 · Application of the provisions of Act 2 [52 of 1962] to Central Excise Duties . — The Central Government may, by notification in the Official Gazette, declare that any of the provisions of the 3 [Customs Act, 1962 (52 of 1962)], relating to the levy of and exemption from customs duties, drawback of duty, warehousing, offences and penalties, confiscation, and procedure relating to offences and appeals shall, with such modifications and alterations as it may consider necessary or desirable to adapt them to the circumstances, be applicable in regard to like matters in respect of the duties imposed by Section 3 4 [Section 3-A]:

5 · [Provided that the provisions of the Customs Act, 1962(52 of 1962) relating to offences and penalties shall not apply for the matters covered by section 3A for the period beginning on the 10th day of May, 2008 and ending immediately before the day on which the Finance Bill, 2011 receives the assent of the President.]

6 · [CHAPTER IIA

12A · Price of goods to indicate the amount of duty paid thereon . — Notwithstanding anything contained in this Act or any other law for the time being in force, every person who is liable to pay duty of excise on any goods shall, at the time of clearance of the goods, prominently indicate in all the documents relating to assessment, sales invoice, and other like documents, the amount of such duty which will form part of the price at which such goods are to be sold.

12B · Presumption that the incidence of duty has been passed on to the buyer . — Every person who has paid the duty of excise on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods.

12C · Consumer Welfare Fund . — (1) There shall be established by the Central Government a fund, to be called the Consumer Welfare Fund.

1 · Subs. by Act 31 of 2016, s. 246 & Sch. II, for "and the Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002 (54 of 2002)" (w.e.f. 1-11-2016).

2 · Subs. by Act 33 of 1996, s. 78,

3 · Subs. by ibid, s. 78, for “Sea Customs Act, 1878 (8 of 1878)”.

4 · Ins. by Act 8 of 2011, s. 67 (w.r.e.f. 10-5-2008).

5 · Ins. by ibid, s. 67 (w.e.f. 10-5-2008).

6 · Ins. by Act 40 of 1991, s. 6 (w.e.f. 20-9-1991).

1 · [(d) the surplus amount referred to in sub-section (6) of Section 73A of the Finance Act, 1994 (32 of 1994).]

12D · Utilisation of the Fund . — (1) Any money credited to the Fund shall be utilised by the Central Government for the welfare of the consumers in accordance with such rules as that Government may make in this behalf.

2 · [ 3 [12E.] Powers of Central Excise Officers . — (1) A Central Excise Officer may exercise the powers and discharge the duties conferred or imposed under this Act on any other Central Excise Officer who is subordinate to him.

5 · [12F. Power of search and seizure . — (1) Where the Joint 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise] or Additional 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise] or such other Central Excise Officer as may be notified by the Board has reasons to believe that any goods liable to confiscation or any documents or books or things, which in his opinion shall be useful for or relevant to any proceedings under this Act, are secreted in any place, he may

1 · Ins. by Act 21 of 2006, s. 64.

2 · Ins. by Act 79 of 1985, s. 4 (w.e.f. 27-12-1985).

3 · Section “12A” renumbered as “12E” by Act 40 of 1991, s. 7 (w.e.f. 20-9-1991).

4 · Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

5 · Ins. by Act 8 of 2011, s. 68.

1 · [(2) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974), relating to search and seizure shall, so far as may be, apply to search and seizure under this section subject to the modification that sub -section (5) of Section 165 of the said Code shall have effect as if for the word "Magistrate", wherever it occurs, the words " 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise]" were substituted.]]

3 · [13. Power to arrest . — Any Central Excise Officer not below the rank of Inspector of Central Excise may, with the prior approval of the 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise], arrest any person whom he has reason to believe to be liable to punishment under this Act or the rules made thereunder.]

14 · Power to summon persons to give evidence and produce documents in inquiries under this

1 · . Subs. by Act 23 of 2012, s. 137, for sub-section (2).

2 · . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

3 · . Subs. by Act 32 of 2003, s. 141 , for section 13 (w.e.f. 14-5-2003).

1 · [14A. Special audit in certain cases . — (1) If at any stage of enquiry, investigation or any other proceedings before him, any Central Excise Officer not below the rank of an Assistant 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise], having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the value has not been correctly declared or determined by a manufacturer or any person, he may, with the previous approval of the 3 [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise], direct such manufacturer or such person to get the accounts of his factory, office, depots, distributors or any other place, as may be specified by the said Central Excise Officer, audited by a 4 [cost accountant or chartered accountant], nominated by the 3 [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] in this behalf.

6 · [Explanation 1].— For the purpose of this section, "cost accountant" shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959).]

1 · . Ins. by Act 22 of 1995, s. 76 (w.e.f. 26-5-1995).

2 · . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

3 · . Subs. by ibid , s. 95 , for "Chief Commissioner of Central Excise".

4 · . Subs. by Act 33 of 2009, s. 105(i) , for "cost accountant".

5 · . Omitted by Act 10 of 2000, s. 104.

6 · . Renumbered by Act 33 of 2009, s. 105(ii) .

1 · [Explanation 2 . — For the purposes of this section, "chartered accountant" shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Chartered Accountants Act, 1949 (38 of 1949).]

2 · [14AA. Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc.— (1) If the 3 [Principal Commissioner of Central Excise or Commissioner of Central Excise] has reason to believe that the credit of duty availed of or utilised under the rules made under this Act by a manufacturer of any excisable goods—

6 · [Explanation 1 . ]— For the purpose of this section, "cost accountant" shall have the meaning assigned to it in clause (b) of sub-section (1) of Section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959).

1 · . Ins. by Act 33 of 2009, s. 105(ii).

2 · . Ins. by Act 26 of 1997, s. 83.

3 · . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

4 · . Subs. by Act 33 of 2009, s. 106(i), for "cost accountant".

5 · . Omitted by Act 10 of 2000, S. 105.

6 · . Explanation renumbered by Act 33 of 2009, s. 106(i) & (ii).

15 · Officers required to assist Central Excise Officers . — All officers of Police and Customs and all officers of Government engaged in the collection of land revenue, and all village officers are hereby empowered and required to assist the Central Excise Officers in the execution of this Act.

2 · [15A. Obligation to furnish information return . — (1) Any person, being—

1 · . Ins. by Act 33 of 2009, s. 106(i) & (ii).

2 · . Ins. by Act 25 of 2014, s. 97.

1 · [15B. Penalty for failure to furnish information return . — If a person who is required to furnish an information return under Section 15 -A fails to do so within the period specified in the notice issued under sub -section (3) thereof, the prescribed authority may direct that such person shall pay, by way of penalty, a sum of one hundred rupees for each day of the period during which the failure to furnish such return continues.]

16 · [Owners or occupiers of land to report manufacture of contraband excisable goods] . — Omitted by Finance Act 2002 (20 of 2002) , s . 137.

17 · [Punishment for connivance at offences] . — Omitted by s. 137, ibid

18 · Searches and arrests how to be made . — All searches made under this Act or any rules made thereunder and all arrests made under this Act shall be carried out in accordance with the provisions of the Code of Criminal Procedure, 1898 (5 of 1898) 2 , relating respectively to searches and arrests made under that Code.

1 · Ins. by Act 25 of 2014, S. 97.

2 · . See now the CrPC, 1973 (2 of 1974).

19 · Disposal of persons arrested . — Every person arrested under this Act shall be forwarded without delay to the nearest Central Excise Officer empowered to send persons so arrested to a Magistrate, or, if there is no such Central Excise Officer within a reasonable distance, to the officer -in -charge of the nearest police station.

20 · Procedure to be followed by officer-in-charge of police station . — The officer -in -charge of a police station to whom any person is forwarded under Section 19 1 [shall, where the offence is noncognizable, either admit him] to bail to appear before the Magistrate having jurisdiction, or in default of bail forward him in custody to such Magistrate.

21 · Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under Section 19 . — (1) When any person is forwarded under Section 19 to a Central Excise Officer empowered to send persons so arrested to a Magistrate, the Central Excise Officer shall proceed to inquire into the charge against him.

22 · Vexatious search, seizure, etc., by Central Excise Officer . — Any Central Excise or other officer exercising powers under this Act or under the rules made thereunder who—

1 · . Subs. by Act 17 of 2013, s. 93 , for "shall either admit him".

2 · . See now the CrPC, 1973 (2 of 1974).

3 · . Ins. by Act 17 of 2013 , s. 94(ii).

23 · Failure of Central Excise Officer in duty . — Any Central Excise Officer who ceases or refuses to perform or withdraws himself from the duties of his office, unless he has obtained the express written permission of the 1 [Principal Commissioner of Central Excise or Commissioner of Central Excise], or has given to his superior officer two months' notice in writing of his intention or has other lawful excuse, shall on conviction before a Magistrate be punishable with imprisonment for a term which may extend to three months, or with fine which may extend to three months' pay, or with both.

2 · [CHAPTER IIIA

23A · Definitions . — In this Chapter, unless the context otherwise requires,—

3 · [(a) "activity" means production or manufacture of goods and includes any new business of production or manufacture proposed to be undertaken by the existing producer or manufacturer, as the case may be;]

4 · [(c) "applicant" means—

1 · Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.

2 · New Chapter III-A consisting of Ss. 23-A to 23-H ins. by Act 27 of 1999, S. 124.

3 · Subs. by Act 17 of 2013, s. 95 for clause ‘(a) “activity” means production or manufacture of goods;’.

4 · Subs. by Act 18 of 2005, s. 76, for clause (c).

1 · [Explanation . — For the purposes of this clause, "joint venture in India" means a contractual arrangement whereby two or more persons undertake an economic activity which is subject to joint control and one or more of the participants or partners or equity holders is a non-resident having substantial interest in such arrangement;]

2 · [(e) "Authority" means the Authority for Advance Rulings as defined in clause (e) of f Section 28 -E of the Customs Act, 1962 (52 of 1962);]

3 · [(f) "non-resident", "Indian company" and "foreign company" shall have the meaning assigned to them in clauses (30), (26) and (23-A) of Section 2 of the Income Tax Act, 1961 (43 of 1961).]

23B · [Vacancies, etc., not to invalidate proceedings] . — Omitted by Finance Act 2017 (7 of 2017), s . 113.

23C · Application for advance ruling . — (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.

1 · Ins. by Act 22 of 2007, s. 118.

2 · Subs . by Act 7 of 2017, s. 112 for clause (e).

3 · Subs . by Act 32 of 2003, s. 142, for clause (f) .

1 · [(d) notifications issued, in respect of duties of excise under this Act, the Central Excise Tariff Act, 1985 (5 of 1986) and any duty chargeable under any other law for the time being in force in the same manner as duty of excise leviable under this Act;

3 · [(f) determination of the liability to pay duties of excise on any goods under this Act.]

23D · Procedure on receipt of application . — (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the 5 [Principal Commissioner of Central Excise or Commissioner of Central Excise] and, if necessary, call upon him to furnish the relevant records:

1 · . Ins. by Act 32 of 2003, s. 143.

2 · . Subs. by Act 17 of 2013, s. 96 , for "admissibility of credit of excise duty".

3 · . Ins. by Act 21 of 2006, s. 65.

4 · . Subs. by Act 7 of 2017, s. 114 , for "two thousand five hundred rupees".

5 · . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

6 · . The words "except in the case of a resident applicant" omitted by Act 20 of 2002, s. 138.

23E · Applicability of advance ruling . — (1) The advance ruling pronounced by the Authority under Section 23D shall be binding only—

23F · Advance ruling to be void in certain circumstances . — (1) Where the Authority finds, on a representation made to it by the 1 [Principal Commissioner of Central Excise or Commissioner of Central Excise] or otherwise, that an advance ruling pronounced by it under sub-section (6) of 3 [Section 23D] has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Act shall apply (after excluding the period

1 · . Subs. by Act 25 of 2014, s . 95 , for "Commissioner of Central Excise".

2 · . Subs. by Act 7 of 2017, s. 115 , for "ninety days".

3 · . Subs. by Act 17 of 2013, s. 97 , for "Section 28I".

23G · Powers of Authority . — (1) The Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908.

23H · Procedure of Authority . — The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.

2 · [23I. Transitional provision . — On and from the date on which the Finance Bill, 2017 receives the assent of the President, every application and proceeding pending before the erstwhile Authority for Advance Rulings (Central Excise, Customs and Service Tax) shall stand transferred to the Authority from the stage at which such application or proceeding stood as on the date of such assent.]]

3 · [CHAPTER IV

1 · . Subs. by Act 25 of 2014, s . 95 , for "Commissioner of Central Excise".

2 · . Ins. by Act 7 of 2017, s. 116.

3 · Omitted by Act 20 of 2002, s. 139 (w.e.f. 11-5-2002)

1 · [CHAPTER V

2 · [31. Definitions . — In this Chapter, unless the context otherwise requires.—

3 · [(c) "case" means any proceeding under this Act or any other Act for the levy, assessment and collection of excise duty, pending before an adjudicating authority on the date on which an application under sub -section (1) of Section 32-E is made:

6 · [32. Customs and Central Excise Settlement Commission . — (1) The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called 7 [the Customs, Central Excise and Service Tax Settlement Commission] for the settlement of cases under this Chapter and Chapter XIV-A of the Customs Act, 1962.

1 · . Chapter V consisting of Ss. 31 to 32P , ins. by Act 21 of 1998, s. 110 ,

3 · . Subs. by Act 22 of 2007, s. 119, for clause (c), (w.e.f. 1-6-2007).

4 · . The words "in any appeal or revision, as the case may be," omitted by Act 20 of 2015, s. 95.

5 · . Subs. by Act 25 of 2014, s. 98 , for "Customs and Central Excise Settlement Commission".

6 · . Ins . by Act 21 of 1998 , s . 110 (w.e.f. 1-8-1998).

7 · . Subs . by Act 25 of 2014, s. 99 , for "the Customs and Central Excise Settlement Commission".

2 · [32A. Jurisdiction and powers of Settlement Commission . — (1) Subject to the other provisions of this Chapter, the jurisdiction, powers and authority of the Settlement Commission may be exercised by Benches thereof.

1 · . Proviso omitted by Act 20 of 2015, s. 96.

2 · . Ins . by Act 21 of 1998 , s . 110 (w.e.f. 1-8-1998).

1 · [Provided further that at any stage of the hearing of any such case or matter, referred to in the first proviso, the Chairman may, if he thinks that the case or matter is of such a nature that it ought to be heard by a Bench consisting of three Members, constitute such Bench and if Vice-Chairman is not one of the Members, the senior among the Members shall act as the presiding officer of such Bench.]

2 · [32B. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances . — (1) In the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, the Vice-Chairman or 3 [the Member] as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall act as the Chairman until the date on which a new Chairman, appointed in accordance with the provisions of this Chapter to fill such vacancy, enters upon his office.

2 · [32C. Power of Chairman to transfer cases from one Bench to another . — On the application of the assessee or the Chief Commissioner or 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise] and after giving notice to them, and after hearing such of them as he may desire to be heard, or on his own motion without such notice, the Chairman may transfer any case pending before one Bench, for disposal, to another Bench.]

2 · [32D. Decision to be by majority . — If the Members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority, but if the Members are equally divided, they shall state the point or points on which they differ, and make a reference to the Chairman who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other Members of the Settlement Commission and such point or points shall be decided according to the opinion of the majority of the Members of the Settlement Commission who have heard the case, including those who first heard it.]

1 · . Ins. by Act 22 of 2007, s. 120.

2 · . Ins . by Act 21 of 1998 , s . 110 (w.e.f. 1-8-1998).

3 · . Subs. by Act 20 of 2015, s. 97 , for ", as the case may be, such one of the Vice-Chairmen".

4 · . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

1 · [32E. Application for settlement of cases . — 2 [(1) An assessee may, in respect of a case relating to him, make an application, before adjudication, to the Settlement Commission to have the case settled, in such form and in such manner as may be prescribed and containing a full and true disclosure of his duty liability which has not been disclosed before the Central Excise Officer having jurisdiction, the manner in which such liability has been derived, the additional amount of excise duty accepted to be payable by him and such other particulars as may be prescribed including the particulars of such excisable goods in respect of which he admits short levy on account of misclassification, under-valuation, inapplicability of exemption notification or CENVAT credit 3 [or otherwise] and any such application shall be disposed of in the manner hereinafter provided:

5 · [Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (a) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such application:

1 · Ins. by Act 21 of 1998 , s. 110 (w.e.f. 1-8-1998).

2 · Subs. by Act 22 of 2007, s. 121, for sub-section (1) (w.e.f. 1-6-2007).

3 · Subs. by Act 14 of 2010, s. 65, for "but excluding the goods in respect of which no proper record has been maintained by the assessee in his daily stock register".

4 · Subs. by Act 25 of 2014, s. 100(i)(a), for “Section 11AB”.

5 · Subs. by ibid., s. 100(i)(b), for “Provided further that”.

6 · Sub -section (1A) omitted by Act 20 of 2015, s. 98.

7 · Omitted by Act 25 of 2014, s. 100(ii).

1 · [(5) Any person other than an assessee, may also make an application to the Settlement Commission in respect of a show-cause notice issued to him in a case relating to the assessee which has been settled or is pending before the Settlement Commission and such notice is pending before an adjudicating authority, in such manner and subject to such conditions, as may be prescribed.]]

2 · [ 3 [32F. Procedure on receipt of an application under Section 32E . — (1) On receipt of an application under 4 [* * *] Section 32E, the Settlement Commission shall, within seven days from the date of receipt of the application, issue a notice to the applicant to explain in writing as to why the application made by him should be allowed to be proceeded with, and after taking into consideration the explanation provided by the applicant, the Settlement Commission, shall, within a period of fourteen days from the date of the notice, by an order, allow the application to be proceeded with, or reject the application as the case may be, and the proceedings before the Settlement Commission shall abate on the date of rejection:

1 · . Ins. by Act 7 of 2017, s. 117.

3 · . Subs . by Act 22 of 2007, s. 122, for "section 32F" (w.e.f. 1-6-2007).

4 · . The word "sub -section (1) of" omitted by Act 7 of 2017, s. 118(i).

5 · . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

2 · [(5A) The Settlement Commission may, at any time within three months from the date of passing of the order under sub -section (5), amend such order to rectify any error apparent on the face of record, either suo motu or when such error is brought to its notice by the jurisdictional Principal Commissioner of Central Excise or Commissioner of Central Excise or the applicant:

1 · Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise" .

2 · Ins. by Act 7 of 2017, s. 118(ii).

3 · . The words "on or before the 31st day of May, 2007, later than the 29th day of February, 2008 and in respect of an application made on or after the 1st day of June, 2007," omitted by Act 20 of 2015, s. 99.

1 · [Provided that the period specified under this sub-section may, for reasons to be recorded in writing, be extended by the Settlement Commission for a further period not exceeding three months.]

2 · [32G. Power of Settlement Commission to order provisional attachment to protect revenue . — Where, during the pendency of any proceeding before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in the manner as may be prescribed.

1 · . Ins. by Act 14 of 2010, s. 66.

2 · . Ins . by Act 21 of 1998 , s . 110 (w.e.f. 1-8-1998).

1 · [32H. [Power of Settlement Commission to reopen completed proceedings . ]—Omitted by Finance Act 2015 (Act 20 of 2015), s. 100 . ]

1 · [32I. Powers and procedure of Settlement Commission . — (1) In addition to the powers conferred on the Settlement Commission under this Chapter, it shall have all the powers which are vested in a Central Excise Officer under this Act or the rules made thereunder.

1 · [32J. Inspection, etc., of reports . —N —No person shall be entitled to inspect, or obtain copies of, any report made by any Central Excise Officer to the Settlement Commission; but the Settlement Commission may, in its discretion furnish copies thereof to any such person on an application made to it in this behalf and on payment of the prescribed fee:

1 · [32K. Power of Settlement Commission to grant immunity from prosecution and penalty . — The Settlement Commission may, if it is satisfied that any person who made the application for settlement under Section 32E has cooperated with the Settlement Commission in the proceedings before it and has made a full and true disclosure of his duty liability, grant to such person, subject to such conditions as it may think fit to impose, immunity from prosecution for any offence under this Act 4 [and also either wholly or in part

1 · . Ins . by Act 21 of 1998 , s . 110 (w.e.f. 1-8-1998).

2 · Subs. by Act 22 of 2007, s. 124 (w.e.f. 1-6-2007) , for "(7)".

3 · Subs. by ibid , s. 124 (w.e.f. 1-6-2007) , for "(6)".

4 · . Subs. by ibid , s. 125, for "or under the Indian Penal Code (45 of 1860) or under any other Central Act for the time being in force and also either wholly or in part from the imposition of any penalty, fine and interest " (w.e.f. 1-6-2007).

1 · [* * *]

3 · [32L. Power of Settlement Commission to send a case back to the Central Excise Officer . — (1) The Settlement Commission may, if it is of opinion that any person who made an application for settlement under Section 32E has not cooperated with the Settlement Commission in the proceedings before it, send the case back to the Central Excise Officer having jurisdiction who shall thereupon dispose of the case in accordance with the provisions of this Act as if no application under Section 32E had been made.

1 · Explanation omitted by Act 20 of 2015, S. 101.

2 · Subs. by Act 22 of 2007, s. 125, for " sub -section (7) of section 32F within the time specified in such order or within such further time as may be allowed by the Settlement Commission " (w.e.f. 1-6-2007),

3 · Ins. by Act 21 of 1998 , s. 110 (w.e.f. 1-8-1998).

1 · [32M. Order of settlement to be conclusive . — Every order of settlement passed under sub -section 2 [(5)] of Section 32-F shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.]

1 · [32N. Recovery of sums due under order of settlement . —A —Any sum specified in an order of settlement passed under sub-section 2 [(5)] of Section 32-F may, subject to such conditions if any, as may be specified therein, be recovered, and any penalty for default in making payment of such sum may be imposed and recovered as sums due to the Central Government in accordance with the provisions under Section 11 by the Central Excise Officer having jurisdiction over the person who made the application for settlement under Section 32E.]

1 · [32O. Bar on subsequent application for settlement in certain cases . — 3 [(1)] 4 [Where, 5 [* * *]]—

7 · [Explanation . — In this clause, the concealment of particulars of duty liability relates to any such concealment made from the Central Excise Officer.]

1 · . Ins . by Act 21 of 1998, s. 110 (w.e.f. 1-8-1998).

2 · Subs. by Act 22 of 2007, s. 126, for “(7)” (w.e.f. 1-6-2007),.

3 · Renumbered by ibid, s. 128.

4 · Subs. by ibid, s. 128, for “Where”.

5 · The words “before the 1st day of June, 2007” Omitted by Act 14 of 2010, S. 67(a)(i).

6 · The words "passed under sub-section (7) of Section 32-F, as it stood immediately before the commencement of Section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of Section 32-F" omitted by Act 20 of 2015, s. 102(a).

7 · Ins. by Act 25 of 2014, s. 101.

8 · The words "under the said sub -section (7), as it stood immediately before the commencement of Section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of Section 32-F" omitted by Act 20 of 2015, s. 102(b).

9 · Ins. by Act 22 of 2007, s. 128 and omitted by Act 14 of 2010, s. 67(b).

1 · [32P. Proceedings before Settlement Commission to be judicial proceedings . — Any proceedings under this Chapter before the Settlement Commission shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228, and for the purposes of Section 196 of the Indian Penal Code.]

33 · Power of adjudication . — 2 [Where under this Act or by the rules made thereunder] anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged—

6 · [33A. Adjudication procedure . — (1) The adjudicating authority shall, in any proceeding under this chapter or any other provision of this Act, give an opportunity of being heard to a party in a proceeding, if the party so desires.

1 · . Ins . by Act 21 of 1998 , s . 110 (w.e.f. 1-8-1998).

2 · . Subs. by Act 27 of 1999, s. 125 , for "Where by the rules made under this Act" (w.e.f. 11-5-1999) .

3 · . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

4 · . Ins. by Act 27 of 1999, s. 119.

5 · . Subs. by Act 54 of 1963, s. 5, for "Central Board of Revenue" (w.e.f. 1-1-1964) .

6 · . Ins. by Act 23 of 2004, s. 81.

34 · Option to pay fine in lieu of confiscation . — Wherever confiscation is adjudged under this Act or the rules made thereunder, the officer adjudging it, shall give the owner of the goods an option to pay in lieu of confiscation such fine as the officer thinks fit.

1 · [34A. Confiscation or penalty not to interfere with other punishments . —N —No confiscation made or penalty imposed under the provisions of this Act or of any rule made thereunder shall prevent the infliction of any other punishment to which the person affected thereby is liable under the provisions of this Act or under any other law.]

35 · Appeals to 3 [Commissioner (Appeals) . — (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise], may appeal to the 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise] (Appeals) [hereafter in this Chapter referred to as the 3 [Commissioner (Appeals)]] 5 [within sixty days] from the date of the communication to him of such decision or order:

6 · [Provided that the Commissioner (Appeals) may, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of sixty days, allow it to be presented within a further period of thirty days].

7 · [(1A) The Commissioner (Appeals) may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:

1 · Ins. by Act 36 of 1973, s. 22, (w.e.f. 1-9-1973).

2 · Subs. by Act 44 of 1980 , s. 50 and Schedule V, Pt. II -2, for sections 35, 35A and 36 (w.e.f. 11-10-1982).

3 · Substituted by Act 22 of 1995 , s. 70 , for "Collector (Appeals)" (w.e.f. 26-5-1995).

4 · Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.

5 · Subs. by Act 14 of 2001, s. 127, for "with three months" (w.e.f. 11-5-2001) .

6 · Subs. by ibid., s. 127, for proviso (w.e.f. 11-5-2001).

7 · Ins. by Act 23 of 2004, s. 82 (w.e.f. 10-9-2004).

35A · Procedure in appeal . — (1) The 1 [Commissioner (Appeals)] shall give an opportunity to the appellant to be heard, if he so desires.

3 · [(4A) The Commissioner (Appeals) shall, where it is possible to do so, hear and decide every appeal within a period of six months from the date on which it is filed.]

35B · Appeals to the Appellate Tribunal . — (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order—

1 · Substituted by Act 22 of 1995 , Section 70, for " Collector (Appeals) " (w.e.f. 26-5-1995).

2 · Subs. by Act 14 of 2001, s. 128(a), for certain words (w.e.f. 11-5-2001).

3 · Ins. by ibid., s. 128(b) (w.e.f. 11-5-2001).

4 · . Ins. by Act 18 of 2005, s. 78.

5 · . Subs. by Act 25 of 2014, s. 95, for "Chief Commissioner of Central Excise".

6 · . Subs. by ibid., s. 95, for "Commissioner of Central Excise".

3 · [Provided that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to, —

4 · [(d) credit of any duty allowed to be utilised towards payment of excise duty on final products under the provisions of this Act or the rules made thereunder and such order is passed by the Commissioner (Appeals) on or after the date appointed under Section 109 of the Finance (No. 2) Act, 1998:]

6 · [(1A) Every appeal against any order of the nature referred to in the first proviso to sub-section (1), which is pending immediately before the commencement of Section 47 of the Finance Act, 1984, before

1 · Subs . by Act 22 of 1995 , Section 70, for " Collector (Appeals) " (w.e.f. 26-5-1995).

2 · . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

3 · . Subs. by Act 21 of 1984, s. 47, for "Provided that" (w.e.f. 11-5-1984).

4 · . Ins. by Act 21 of 1998, s. 109 (w.e.f. 1-8-1998).

5 · . Subs. by Act 25 of 2014, s. 102(a) , for "fifty thousand rupees".

6 · . Ins. by Act 21 of 1984, s. 47(b) (w.e.f. 11-5-1984).

1 · [(1B) (i) The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963) may, 2 [by order], constitute such Committees as may be necessary for the purposes of this Act.

5 · [(2) 6 [The Committee of Commissioners of Central Excise may, if it is] is of opinion that an order passed by the Appellate 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise] under Section 35, as it stood immediately before the appointed day, or the 7 7 [Commissioner (Appeals)] under Section 35 -A, is not legal or proper, direct any Central Excise Officer authorised by him in this behalf (hereafter in this Chapter referred to as the authorised officer) to appeal 8 [on its behalf] to the Appellate Tribunal against such order.]

9 · [Provided that where the Committee of 4 [Principal Commissioner of Central Excise or Commissioner of Central Excise] differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional 3 [Principal Chief Commissioner of Central Excise or Chief Commissioner of Central Excise] who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct any Central Excise Officer to appeal to the Appellate Tribunal against such order.

1 · Ins. by Act 18 of 2005, s. 79.

2 · Subs. by Act 25 of 2014, s. 102(b), for “by notification in the Official Gazette”.

3 · Subs. by ibid, s. 95, for “Chief Commissioner of Central Excise”.

4 · Subs. by ibid, s. 95, for “Commissioner of Central Excise”.

5 · Subs. by Act 62 of 1986, s. 34(a)(i), for sub-section (2).

6 · Subs. by Act 18 of 2005, s. 79, for "The Commissioner of Central Excise may, if he is " .

7 · Subs. by Act 22 of 1995, s. 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).

8 · Subs. by Act 18 of 2005, s. 79(a)(ii), for “on his behalf”.

9 · Ins. by Act 18 of 2008, s. 83.

2 · [(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, irrespective of the date of demand of duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,—

1 · Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.

2 · Subs. by Act 23 of 2004, s. 83, for sub-section (6) (w.e.f. 1-11-2004).

3 · The word “for grant of stay or” omitted by Act 25 of 2014, s. 102(c).

35C · Orders of Appellate Tribunal . — (1) The Appellate Tribunal may, after giving the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision, as the case may be, after taking additional evidence, if necessary.

2 · [(1A) The Appellate Tribunal may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing:

4 · [(2A) The Appellate Tribunal shall, where it is possible to do so, hear and decide every appeal within a period of three years from the date on which such appeal is filed:

5 · [* * *]

1 · . Subs . by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

2 · . Ins. by Act 23 of 2004, s. 84.

3 · . Subs. by Act 20 of 2002, s. 140(i), for "four years".

4 · . Ins. by ibid , s. 140(ii) .

5 · . First, Second & Third Proviso omitted by Act 25 of 2014, s. 103.

35D · Procedure of Appellate Tribunal . — (1) The provisions of sub-sections (1), (2), (5) and (6) of Section 129 -C of the Customs Act, 1962 (52 of 1962), shall apply to the Appellate Tribunal in the discharge of its functions under this Act as they apply to it in the discharge of its functions under the Customs Act, 1962 (52 of 1962) .

35E · Powers of

1 · . Subs. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-5), for "Save as provided in section 35G or section 35L" (w.e.f. 28-12-2005).

2 · . Sub -section (2) omitted by Act 22 of 1995, s. 77 (w.e.f. 26-5-1995).

3 · . Subs. by Act 17 of 2013, s. 99, for "ten lakh rupees" (w.e.f. 10-5-2013).

4 · Subs. by Act 18 of 2005, s. 80, for “Board” (w.e.f. 13-5-2005).

5 · . Subs. by Act 25 of 2014, s. 95, for "Chief Commissioner of Central Excise" (w.e.f. 6-8-2014).

6 · Subs. by ibid., s. 95, for “Commissioner of Central Excise” (w.e.f. 6-8-2014).

7 · Subs. by Act 22 of 1995, s. 70, for “Collector” (w.e.f. 26-5-1995).

8 · . Ins. by Act 14 of 2001, s. 129.

9 · . Ins. by Act 62 of 1986, s. 34, w.e.f. the appointed day under that Act.

1 · [Provided that where the Committee of 2 [Principal Chief Commissioners of Central Excise or Chief Commissioner of Central Excise] differs in its opinion as to the legality or propriety of the decision or order of the 3 [Principal Commissioner of Central Excise or Commissioner of Central Excise], it shall state the point or points on which it differs and make a reference to the Board which, after considering the facts of the decision or order, if is of the opinion that the decision or order passed by the 3 [Principal Commissioner of Central Excise or Commissioner of Central Excise] is not legal or proper, may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal for the determination of such points arising out of the decision or order, as may be specified in its order.]

6 · [(3) Every order under sub-section (1) or sub-section (2), as the case may be, shall be made within a period of three months from the date of communication of the decision or order of the adjudicating authority:]

7 · [Provided that the Board may, on sufficient cause being shown, extend the said period by another thirty days.]

1 · . Ins. by Act 18 of 2008, s. 84(i).

2 · . Subs. by Act 25 of 2014, s. 95, for "Chief Commissioner of Central Excise" (w.e.f. 6-8-2014).

3 · Subs. by ibid., s. 95, for “Commissioner of Central Excise” (w.e.f. 6-8-2014).

4 · . Subs. by Act 29 of 2006, s. 37, for "such authority".

5 · Subs. by Act 22 of 1995, s. 70, for “Collector (Appeals)” (w.e.f. 26-5-1995).

6 · . Subs. by Act 18 of 2008, s. 84(ii), for sub-section (3) (w.e.f. 10-5-2008) .

7 · . Ins. by Act 25 of 2014, s. 104.

8 · . Ins. by Act 62 of 1986, s. 34, w.e.f. the appointed day under that Act.

9 · . Subs. by Act 22 of 2007, s. 130, for "three months".

2 · [(5) The provisions of this section shall not apply to any decision or order in which the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment of any duty is in issue or is one of the points in issue.

4 · [35EA. Powers of revision of Board or 5 [Principal Commissioner of Central Excise or Commissioner of Central Excise] in certain cases . — (1) The Board may, of its own motion or on the application of any aggrieved person or otherwise, call for and examine the record of any proceeding in which a 5 [Principal Commissioner of Central Excise or Commissioner of Central Excise] has passed any decision or order [not being a decision or order passed under sub-section (2) of this section] of the nature

1 · Ins. by Act 62 of 1986, s. 34, w.e.f. the appointed day under that Act.

2 · Ins. by Act 29 of 1988, s. 11 (w.e.f. a date to be notified).

3 · Subs. by Act 27 of 1999, s. 119, for “the Schedule”.

4 · Ins. by Act 29 of 1988, s . 12 (w.e.f. a date to be notified).

5 · Subs. by Act 25 of 2014, s. 95, for “Commissioner of Central Excise”.

2 · [35EE. Revision by Central Government.— (1) The Central Government may, on the application of any person aggrieved by any order passed under Section 35-A, where the order is of the nature referred to in the first proviso to sub-section (1) of Section 35-B, annul or modify such order:

3 · [Provided that the Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupees.]

1 · . Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".

2 · Ins. by Act 21 of 1984, s. 50 (w.e.f. 11-5-1984).

3 · Ins. by Act 27 of 1999, s. 126(a) (w.e.f. 11-5-1999) .

1 · [(1A) The 2 [Principal Commissioner of Central Excise or Commissioner of Central Excise] may, if he is of the opinion that an order passed by the Commissioner (Appeals) under Section 35-A is not legal or proper, direct the proper officer to make an application on his behalf to the Central Government for revision of such order.]

3 · [(3) An application under sub-section (1) shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall be accompanied by a fee of,—

1 · . Ins. by Act 27 of 1999, s. 126(b) (w.e.f. 11-5-1999) .

2 · . Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise".

3 · . Subs. by Act 27 of 1999 , s. 126(c), for sub-section (3) (w.e.f. 11-5-1999) .

1 · [35F. Deposit of certain percentage of duty demanded or penalty imposed before filing appeal . —

3 · [35FF. Interest on delayed refund of amount deposited under Section 35F . — Where an amount deposited by the appellant under Section 35F is required to be refunded consequent upon the order of the appellate authority, there shall be paid to the appellant interest at such rate, not below five per cent and not

1 · Subs. by Act 25 of 2014, s. 105, for section 35F (w.e.f. 6-8-2014).

2 · Subs. by ibid, s. 95, for “Commissioner of Central Excise”.

3 · Subs. by ibid, s. 106, for section 35FF.

35G · [Appeal to High Court] . — Omitted by The National Tax Tribunal Act, 2005 (Act 49 of 2005), s. 30 and Sch., Pt. VIII6 (w.e.f. 28-12-2005) .

35H · [Application to High Court . ]— Omitted by ibid , s s. 30 and Sch., Pt. VIII6 (w.e.f. 28-12-2005).

35I · [Power of High Court or Supreme Court to require statement to be amended . ]— Omitted by The National Tax Tribunal Act, 2005 (Act 49 of 2005), s. 30 and Sch., Pt. VII-6 (w.e.f. 28-12-2005).

35J · [Case before High Court to be heard by not less than two judges . ]— Omitted by ibid , s s. 30 and Sch., Pt. VIII6 (w.e.f. 28-12-2005).

35K · Decision of High Court or Supreme Court on the case stated . — (1) The 1 [* * *] Supreme Court hearing any such case shall decide the questions of law raised therein and shall deliver its judgment thereon containing the grounds on which such decision is founded and a copy of the judgment shall be sent under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with such judgment.

2 · [(1A) Where the High Court delivers a judgment in an appeal filed before it under Section 35G, effect shall be given to the order passed on the appeal by the concerned Central Excise Officer on the basis of a certified copy of the judgment.]

35L · Appeal to Supreme Court . — 6 [(1)] An appeal shall lie to the Supreme Court from—

7 · [(a) any judgment of the High Court delivered—

1 · . The words "High Court or the" omitted by Act 49 of 2005, s. 30 and Sch. (Pt. VII-7) (w.e.f. 28-12-2005).

2 · . Ins. by Act 32 of 2003, s. 146(a) (w.e.f. 1-7-2003).

3 · . Subs. by ibid, s. 146, for "reference to the High Court or the Supreme Court" (w.e.f. 14-5-2003) .

4 · . The words "the High Court or" omitted by Act 49 of 2005 , s. 30 and Sch. (Pt. VII-7(ii)(a)) (w.e.f. 28-12-2005).

5 · . The words "as the case may be" omitted by ibid , s. 30 and Sch. (Pt. VII-7(ii)(b)) (w.e.f. 28-12-2005).

6 · . Renumbered by Act 25 of 2014, s. 107.

7 · . Subs. by Act 32 of 2003, s. 147, for clause (a) (w.e.f. 14-5-2003) .

2 · [(2) For the purposes of this Chapter, the determination of any question having a relation to the rate of duty shall include the determination of taxability or excisability of goods for the purpose of assessment.]

35M · Hearing before Supreme Court . — (1) The provisions of the Code of Civil Procedure, 1908, (5 of 1908) relating to appeals to the Supreme Court shall, so far as may be, apply in the case of appeals under Section 35L as they apply in the case of appeals from decrees of a High Court:

35N · Sums due to be paid notwithstanding reference, etc . —N —Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court 3 [under this Act before the commencement of the National Tax Tribunal Act, 2005], sums due to the Government as a result of an order passed under sub-section (1) of Section 35C shall be payable in accordance with the order so passed.

35O · Exclusion of time taken for copy . — In computing the period of limitation prescribed for an appeal or application under this Chapter, the day on which the order complained of was served, and if the party preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order shall be excluded.

1 · . Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-8) (w.e.f. 28-12-2005).

2 · . Ins. by Act 25 of 2014, s. 107.

3 · . Ins. by Act 49 of 2005, s. 30 and Sch. (Pt. VII-9) (w.e.f. 28-12-2005).

35P · Transfer of certain pending proceedings and transitional provisions . — (1) Every appeal which is pending immediately before the appointed day before the Board under Section 35, as it stood immediately before that day, and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal may proceed with such appeal or matter from the stage at which it was on that day:

1 · Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

35Q · Appearance by authorised representative . — (1) Any person who is entitled or required to appear before a Central Excise Officer or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under this Act to appear personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative.

1 · . Repealed by Act 18 of 1990, s. 2.

2 · . Subs. by Act 25 of 2014, s. 95 , for "Commissioner of Central Excise".

1 · [35R. Appeal not to be filed in certain cases . — (1) The Central Board of Excise and Customs may, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal, application, revision or reference by the Central Excise Officer under the provisions of this chapter.

1 · . Ins. by Act 8 of 2011, s. 69 (w.e.f. 8-4-2011).

2 · . Subs. by Act 25 of 2014, s. 108 , for "The Appellate Tribunal or court".

37 · Power of Central Government to make rules . — (1) The Central Government may make rules to carry into effect the purposes of this Act.

1 · [(i) provide for determining under Section 4 the nearest ascertainable equivalent of the normal price;

2 · [(ib)] provide for the assessment and collection of duties of excise, the authorities by whom functions under this Act are to be discharged, the issue of notices requiring payment, the manner in which the duties shall be payable, and the recovery of duty not paid;

3 · [(ibb) provide for charging or payment of interest on the differential amount of duty which becomes payable or refundable upon finalisation of all or any class of provisional assessments;]

4 · [(ic) provide for the remission of duty of excise leviable on any excisable goods, which due to any natural cause are found to be deficient in quantity, the limit or limits of percentage beyond which no such remission shall be allowed and the different limit or limits of percentage for different varieties of the same excisable goods or for different areas or for different seasons;]

5 · [(i-d) provide for the amount to be paid 6 [for compounding and the manner of compounding] under sub -section (2) of Section 9-A;]

1 · Ins. by Act 22 of 1973, s. 3 (w.e.f. 1-9-1973) .

2 · . Clause (i) renumbered as clause (ib) by ibid , s. 3 (w.e.f. 1-9-1973) .

3 · . Ins. by Act 27 of 1999, s. 131(a) (w.e.f. 11-5-1999) .

4 · . Ins. by Act 25 of 1978, s. 25 (w.e.f. 1-7-1978).

5 · . Ins. by Act 23 of 2004, s. 85.

6 · . Subs. by Act 33 of 2009, s. 110, for "Compounding" .

1 · . The words "the bringing of excisable goods into India from the State of Jammu and Kashmir, or" omitted by Act 41 of 1954, s. 2 and Sch (w.e.f. 8-10-1954) .

2 · . Subs. by Act 25 of 1950, s. 11 and Sch. IV, for "the States".

3 · . Subs. by Act 18 of 1992, s. 113(5)(i)(a), for "licensed" (w.e.f. 14-5-1992).

5 · . Subs. by Act 18 of 1992, s. 113(5)(i)(b), for "manufactured under licence" (w.e.f. 14-5-1992).

5 · manufacture and refining 50

3 · [(xiii-a) provide for withdrawal of facilities or imposition of restrictions (including restrictions on utilisation of CENVAT credit) on manufacturer or exporter or suspension of registration of dealer, for dealing with evasion of duty or misuse of CENVAT credit;]

1 · . Subs. by Act 25 of 1950, s. 11 and Sch. IV, for "the States".

2 · . Subs. by Act 18 of 1992, s. 113(5)(i)(c), for "licences" (w.e.f. 14-5-1992).

3 · . Ins. by Act 14 of 2010, s. 68.

3 · [(xvi-a) provide for the credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods;]

4 · [(xvi-aa) provide for credit of service tax leviable under Chapter V of the Finance Act, 1994 (32 of 1994), paid or payable on taxable services used in, or in relation to, the manufacture of excisable goods;]

5 · [(xvi-b) provide for the giving of credit of sums of money with respect to raw materials used in the manufacture of excisable goods;]

6 · [(xvi-c) provide for charging and payment of interest, as the case may be, on credit of duty paid or deemed to have been paid on the goods used in, or in relation to, the manufacture of excisable goods where such credit is varied subsequently;]

7 · [(xvii-a) provide incentives for increased production or manufacture of any goods by way of remission of, or any concession with respect to, duty payable under this Act;]

1 · Ins. by Act 22 of 1995, s. 78(a)(i) .

2 · . Proviso omitted by Act 49 of 1957, s. 2.

3 · . Ins. by Act 23 of 1986, s. 51 (w.e.f. 13-5-1986).

4 · . Ins. by Act 23 of 2004, s. 85.

5 · . Ins. by Act 11 of 1987, s. 94.

6 · . Ins. by Act 22 of 1995, s. 78.

7 · . Ins. by Act 14 of 1982, s. 48.

8 · . Subs. by Act 54 of 1963, s. 5, for central Board of Revenue" (w.e.f. 1-1-1964).

9 · Subs, by Act 25 of 2014, s. 95, for “Commissioners of Central Excise” (w.e.f. 6-8-2004).

1 · [(xxi) provide for the publication, subject to such conditions as may be specified therein, of names and other particulars of persons who have been found guilty of contravention of any of the provisions of this Act or of any rule made thereunder;]

2 · [(xxii) provide for the charging of fees for the examination of excisable goods intended for export out of India and for rendering any other service by a Central Excise Officer under this Act or the rules made thereunder;]

3 · [(xxiii) specify the 4 4 [form and manner] in which application for refund shall be made under Section 11 -B;

5 · [(xxvii) specify the persons who shall get themselves registered under Section 6 and the manner of their registration;]

6 · [(xxviii) provide for the lapsing of credit of duty lying unutilised with the manufacturer of specified excisable goods on an appointed date and also for not allowing such credit to be utilised for payment of any kind of duty on any excisable goods on and from such date.]

7 · [(2A) The power to make rules conferred by clause (xvi) of sub-section (2) shall include the power to give retrospective effect to rebate of duties on inputs used in the export goods from a date not earlier than the changes in the rates of duty on such inputs.]

9 · [(4) Notwithstanding anything contained in sub-section (3), and without prejudice to the provisions of Section 9, in making rules under this section, the Central Government may provide that if any manufacturer, producer or licensee of a warehouse—

1 · . Ins. by Act 36 of 1973, s. 24.

2 · . Ins. by Act 79 of 1985, s. 6 (w.e.f. 27-12-1985).

3 · . Ins. by Act 40 of 1991, s. 8 (w.e.f. 20-9-1991).

4 · Subs. by Act 22 of 1995, s. 78, for “form”.

5 · . Ins. by Act 18 of 1992, s. 113(5)(i)(d) (w.e.f. 4-5-1992).

6 · . Ins. by Act 27 of 1999, s. 131 (w.r.e.f. 16-3-1995).

7 · . Ins. by Act 22 of 1995, s. 78 (w.e.f. 26-5-1999) .

8 · . Subs. by Act 10 of 2000, s. 108 , for certain words (w.e.f. 12-5-2000) .

9 · . Ins. by Act 19 of 1968, s. 38(i) (w.e.f. 11-5-1968) .

2 · [(d) contravenes the provisions of any such rule with intent to evade payment of duty, then, all such goods shall be liable to confiscation and the manufacturer, producer or licensee shall be liable to a penalty not exceeding the duty leviable on such goods or 3 [five thousand rupees], whichever is greater.]

4 · [(5) Notwithstanding anything contained in sub-section (3), the Central Government may make rules to provide for the imposition upon 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 this Act or the rules made thereunder, a penalty 5 [not exceeding the duty leviable on such goods or 6 [five thousand rupees], whichever is greater].]

7 · [37A. Delegation of powers . — The Central Government may, by notification in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notification—

1 · . Subs. by Act 18 of 1992, s. 113(5)(ii), for "licence" (w.e.f. 14-5-1992).

2 · . Subs. by Act 10 of 2000, s . 108, for (d) in sub-section (4) .

3 · . Subs. by Act 20 of 2015, s. 103 , for "two thousand rupees".

4 · . Ins. by Act 36 of 1973, s. 24 (w.e.f. 1-9-1973) .

5 · . Subs. by Act 10 of 2000, s. 108, for certain words, (w.e.f. 12-5-2000) .

6 · . Subs. by Act 20 of 2015, s . 103 , for "two thousand rupees".

7 · . Ins. by Act 25 of 1978, s. 26 (w.e.f. 1-7-1978).

8 · . Subs. by Act 29 of 1988, s. 14, for "a Collector of Central Excise" (w.e.f. 16-8-1988).

9 · Subs. by Act 25 of 2014, s. 95, for “Chief Commissioner of Central Excise” (w.e.f. 6-8-2014).

10 · . Subs. by ibid, s. 95, for "Commissioner of Central Excise".

11 · . Subs. by Act 27 of 1999, s. 119, for "Deputy Commissioner of Central Excise" (w.e.f. 11-5-1999).

2 · [37B. Instructions to Central Excise Officers . — The Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963), may, if it considers it necessary or expedient so to do for the purpose of uniformity in the classification of excisable goods or with respect to levy of duties of excise on 3 [such goods or for the implementation of any other provision of this Act], issue such orders, instructions and directions to the Central Excise Officers as it may deem fit, and such officers and all other persons employed in the execution of this Act shall observe and follow such orders, instructions and directions of the said Board:

1 · [37C. Service of decisions, orders, summons, etc . — (1) Any decision or order passed or any summons or notices issued under this Act or the rules made thereunder, shall be served, —

1 · Subs. by Act 25 of 2014, s. 95, for "Commissioner of Central Excise " .

2 · . Sections 37B & 37C ins. by Act 79 of 1985, s. 7 (w.e.f. 27-12-1985).

3 · Subs. by Act 28 of 2016, s. 144, for “such goods” (w.e.f. 14-5-2016).

4 · . Ins. by Act 17 of 2013, s. 100(i).

2 · [37D. Rounding off of duty, etc . — The amount of duty, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise then, if such part is fifty paise or more, it shall be increased to one rupee and if such part is less than fifty paise it shall be ignored.]

3 · [37E. Publication of information respecting persons in certain cases . — (1) If the Central Government is of opinion that it is necessary or expedient in the public interest to publish the names of any person and any other particulars relating to any proceedings or prosecutions under this Act in respect of such person, it may cause to be published such names and particulars in such manner as if thinks fit.

4 · [38. Publication of rules and notifications and laying of rules before Parliament . — (1) All rules made and notifications issued under this Act shall be published in the Official Gazette.

5 · [(2) Every rule made under this Act, every notification issued under 6 [Section 3A, 7 [Section 3C] Section 4A,] sub-section (1) of Section 5A, 8 [Section 5B] and Section 11C and every order made under sub -section (2) of Section 5A, other than an order relating to goods of strategic, secret, individual or personal nature, shall be laid, as soon as may be after it is made or issued, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session, or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification or order, or both Houses agree that the rule should not be made or notification or order should not be issued or made, the rule or notification or order shall thereafter have effect only in such modified form or be of no

1 · . Ins. by Act 17 of 2013, s. 100(ii).

2 · . Ins. by Act 12 of 1990, s. 65 (w.e.f. 31-5-1990) .

3 · . Ins. by Act. 29 of 2006, s. 38 (w.e.f. 1-9-1973) .

4 · . Subs. by Act 22 of 1973, s. 4, for section 38.

5 · . Subs. by Act 22 of 1995, s. 79, for sub-section (2) (w.e.f. 26-5-1995) .

6 · . Ins. by Act 26 of 1997, s. 84 (w.e.f. 14-5-1997) .

7 · . Ins . by Act 18 of 2017, s. 9.

8 · . Ins. by Act 8 of 2011, s. 70.

1 · [38A. Effect of amendments, etc. of rules, notifications or orders . —W —Where any rule, notification or order made or issued under this Act or any notification or order issued under such rule, is amended, repealed, superseded or rescinded, then, unless a different intention appears, such amendment, repeal, supersession or rescinding shall not—

2 · [38B. Savings of references to Chapter, Heading, Sub-heading and tariff item in Central Excise Tariff Act, 1985 . —N —Notwithstanding the repeal of the Central Excise Tariff Act, 1985 (5 of 1986) by sub -section (1) of Section 174 of the Central Goods and Services Tax Act, 2017, any reference to the Chapter, heading, sub-heading or tariff item, as the case may be, in the First Schedule to the said Act or in any rules or regulations made thereunder, or in any notification, circular, order or instruction issued thereunder, shall mean a reference to the Chapter, heading, sub-heading or tariff item, as the case may be, in the Fourth Schedule.]

39 · Repeal of enactments . — [Rep. by the Repealing and Amending Act, 1947 (2 of 1948), S. 2 and Sch.]

3 · [40. Protection of action taken under the Act . — (1) No suit, prosecution or other legal proceeding shall lie against the Central Government or any officer of the Central Government or a State Government for anything which is done, or intended to be done, in good faith, in pursuance of this Act or any rule made thereunder.

1 · . Ins. by Act 14 of 2001, s. 131 (w.r.e.f. 28-2-1944).

2 · . Ins . by Act 18 of 2017, s. 10.

3 · . Subs. by Act 22 of 1973, s. 5, for section 40 (w.e.f. 1-9-1973) .

1 · [THE SECOND SCHEDULE

2 · [THE THIRD SCHEDULE

1 · Subs. by Act 18 of 1956, s. 36, for THE SECOND SCHEDULE (w.e.f. 27-4-1956).

2 · Subs. by Act 18 of 2017, s. 11 and Schedule I, for THE THIRD SCHEDULE.

1 · [THE FOURTH SCHEDULE

1 · The titles of Sections, Chapters and Sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Sections or Chapter Notes and, provided such headings or notes do not otherwise require, according to the following provisions.

2 · Any reference in a heading—

3 · When by application of clause (b) of Rule 2 or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows—

1 · . Ins. by Act 18 of 2017, s. 12 and Schedule II.

4 · Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

5 · For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related sub-heading notes and, mutatis mutandis, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purposes of this rule, the relative chapter notes also apply, unless the context otherwise requires.

2 · The abbreviation "%" in column (4) of this Schedule, in relation to the rate of duty, indicates that the duty on the goods to which the entry relates shall be charged on the basis of the value of the goods fixed, defined or deemed to be, as the case may be, under or in sub-section (2), read with sub-section (3) of Section 3 or Section 4 or Section 4 -A of the Central Excise Act, 1944 (1 of 1944), the duty being equal to such percentage of the value as is indicated in that column.

1 · Subs. by Act 6 of 2022, S. 99 and Sch. IV (w.e.f. 1-5-2022).

Subordinates (48)

Government of India

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Table Of Content

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Central Excise (Compounding of Offences) Rules , 2005

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Circular No 513/9//2000-CX

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Notification No . 7/2000 -C . E. E. (N . T. T. ) , dated 1 -3 -2000 .

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Central Excise (Appeals) Rules, 2001 Issue Date: 01-July-2001 Last Updated: 23-November-2017

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Circular No 514/10/2000

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F . NO . 154/3/98 -CX . 4 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs

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Circular No 512/8 /2000-CX

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F . NO . 206/10/99 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs

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Consumer Welfare Fund Rules, 1992

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Government of India

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Central Excise Rules; 2017

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Circular No.508/04/2000-CX

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Circular No_509/05/2000-CX

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Notification No. 8/2000-C.E (N.T:), dated 1-3-2000.

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Government of India

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F . NO 220/02/99 -CX . 6 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs

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Circular No_506/02/2000-CX

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Government of India

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F . NO 385/2/99 -JC Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs

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Government of India

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TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (I) OF THE GAZETTE OF INDIA, EXTRAORDINARY,

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F. F. NO. O. 212/14/99 -CX. X. 6 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs

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F . NO 209/54/99 -CX . 6 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs

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TO BE PUBLISHED IN PART II , SECTION 3 , SUB -SECTION (1) OF THE GAZETTE OF INDIA , EXTRAORDINARY, Y,

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Central Excise (Compounding of Offences) Rules, 2005 Issue Date: 30-December-2005 Last Updated: 06-August-2014 Table Of Content

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Circular No_510/06/2000-CX

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THE GAZETTE OF INDIA, EXTRAORDINARY (Part II-Sec. 3())

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F . NO . 216/01/2000 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs

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Circular No 5.15/11/2000-CX

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No . 9/2000 -CENTRAL EXCISE (N . T . ) , dated 1 -3 -2000 . as amended by 43/2000 C . E . (N . T . ) dated 22-6-2000 .

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Notification No. 7/2000-C.E: (N.T:), dated 1-3-2000.

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TO BE PUBLISHED IN PART II , SECTION 3 , SUB -SECTION (!) OF THE GAZETTE OF INDIA , EXTRAORDINARY, Y,

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Table Of Content

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F . NO . 390/16/2000 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs

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Table Of Content

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F . NO . 209/29/99 -CX . 6 Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs

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New Delhi, dated the 1 st March; 2000

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THE GAZETTE OF INDIA , EXTRAORDINARY(Part II-Sec . 3(i))

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Table Of Content

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TO BE PUBLISHED IN PART II , SECTION 3 , SUB -SECTION (i) OF THE GAZETTE OF INDIA , EXTRAORDINARY, Y,

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Government of India

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TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION () OF THE GAZETTE OF INDIA, EXTRAORDINARY;

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TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (1) OF THE GAZETTE OF INDIA, EXTRAORDINARY,

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Circular No_507/03/2000-CX

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CENVAT Credit Rules; 2017

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Notification No . 8/2000 -C . E. E. (N . T. T. ) , dated 1 -3 -2000 .

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