Table Of Content — THE CENTRAL EXCISE ACT, 1944

Table Of Content Central Excise Rules , 2017 Issue Date: 30 -J -June -2 -2017 | Last Updated: 20-July-2022 CENTRAL EXCISE RULES , 2017 [Notification No . 19/2017 -C . E . (N . T . ) , dated 30 -6 -2 -2017] In exercise of the powers conferred by section 37 of the Central Excise Act , 1944 (1 of 1944) and in supersession of the Central Excise Rules , 2002 , except as respects things done or omitted to be done before such supersession , the Central Government hereby makes the following rules , namely :- Rule 1 . Short title , extent and commencement . - These rules may be called the Central Excise Rules , 2017 . They extend to the whole of India . They shall come into force on the 1st day of July , 2017 . Rule 2 . Definitions . - In these rules , unless the context otherwise requires , - (a) " Act " means the Central Excise Act , 1944 (1 of 1944); (b) " assessment " includes selffassessment of duty made by the assessee under Rule 6 and provisional assessment under rule 7; (c) " assessee " means any person who is liable for payment of duty assessed or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and includes an authorized agent of such person; (d) " Board " means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act , 1963 (54 of 1963); (e) " duty" y" means the duty payable under section 3 of the Act; (f) " notification " means the notification published in the Official Gazette; (g) " warehouse " means any place or premises registered under rule 9; and The words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act . ** Rule 3 . Appointment and jurisdiction of Central Excise Offi