Table Of Content — THE CENTRAL EXCISE ACT, 1944

Table Of Content

2d1bcdadf291bf99b10fb2c0f41edbd4c91c695d · 1944 · State unknown

Parent: THE CENTRAL EXCISE ACT, 1944 (8b9c1d20fad0a6e59e6a2bcf99a6dea8c3f65936)

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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

Rule TOC

1 · . Short title , extent and commencement . -

2 · . Definitions . -

4 · . Duty payable on removal .

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

6 · . Assessment of duty . -

7 · . Provisional assessment . -

8 · . Manner of payment . -

9 · . Registration . -

10 · . Daily stock account . -

11 · . Goods to be removed on invoice . -

12 · . Filing of return . -

13 · . Power to impose restrictions in certain types of cases . -

14 · . Special procedure for payment of duty . -

15 · . Credit of duty on goods brought to the factory . -

16 · . Warehousing provisions . -

17 · . Remission of duty . -

18 · . Rebate of duty . -

19 · . Export without payment of duty . -

20 · . Removal of goods for job work , etc . -

21 · . Special procedure for removal of semi-finished goods for certain purposes . -

22 · . Special procedure for removal of excisable goods for carrying out certain processes . -

23 · . Removal of goods by a Hundred percent Export-Oriented Undertaking for Domestic Tariff Area . -

24 · . Access to a registered premises . -

25 · . Power to stop and search . -

26 · . Power to detain or seize goods . -

27 · . Return of records . -

28 · . Confiscation and penalty . -

29 · . Penalty for certain offences . -

30 · . General penalty . -

31 · . Confiscated property to vest in Central Government . -

32 · . Disposal of confiscated goods . -

33 · . Storage charges in respect of goods confiscated and redeemed . -

34 · . Power to issue supplementary instructions . -

35 · . Transitional provision . -