The Central Excise Rules, 2002

Notes on the Central excise


Short title, extent and commencement: Definitions

Appointment and jurisdiction of Central Excise Officers


Duty payable on removal


Determination of rate of duty and tariff valuation


Assessment of duty Provisional assessment Manner of payment of duty Registration

Daily Stock Account Invoicing system Filling of Return

Job work in Jewellery


Procedure and facilities for Large Taxpayer Unit


Procedure  for  maintenance  of  records  and  payment  of  duty  by  the independent weaver of unprocessed fabrics


Special procedure for payment of duty


Treatment for removal of Goods, received back for reworking thereat


Removal of Goods for Job Work.


Procedure to be followed for removal of goods.


Removal of goods by a 100% EOU to a Domestic Tariff Area


Rebate of duty.


Export without payment of duty. Warehousing.

Remission of Duty

Procedures relating to submission of records. Power to stop and search.

Power to detain or seize goods. Confiscation and penalty. Penalty for certain offences. General penalty

Confiscated property to vest in Central Government. Disposal of confiscated goods.

Storage charges in respect of goods confiscated and redeemed


Power to issue supplementary instructions

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