Short title and extent

Definitions

Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes

Apllointment of Officers

Delegation of powers by the Commissioner

Commissioner or Joint Commissioner of Central Excise to exercise the power of any Officer

Recovery of duty

Recovery of duty on molasses produced by a khandsari sugar factory

Recovery of duty on articles of apparel manufactured on job work

Time and manner 0f payment of duty

Date for determination of duty and tariff valuation

Provisional assessment to duty

Application of rules in relation to articles of apparel and clothing accessories, not knitted or crocheted

Rules to apply to procurer

Rebate of duty

Export in bond of goods on which duty has not been paid

Exporter may enter into a general bond

Penalty for removing excisable goods, the duty leviable on which exceeds the bond amount

Notice of manufacture to be given

Commissioner may require manufacturer to make prior declaration of factory premises and equipment

Alteration or movement of factory equipment

Marking of premises and equipment

Goods may be stored without payment of duty

Payment of duty on fortnightly basis on removal of goods from the factory premises or from an approved place of removal

Collection of duty leviable on cellulosic spun yam and cotton yam along with the duty on cotton fabrics

Packing and weighment of goods

Removal of goods after payment of Duty

Clearance on payment of duty

Goods to be delivered on an invoice

Procedure for issuing invoices under rule 57 AE

Daily stock account

Monthly returns

Taking of samples for excise purposes

Special procedure for removal of finished excisable goods or semi-finished goods for certain purposes

Definitions

CENVAT credit

Conditions for allowing CENVAT credit

Obligation of manufacturer of dutiable and exempted goods

Documents and accounts

Transfer of credit

Transitional provision

Recovery of credit wrongly taken

Credit of special excise duty

Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region

Power of Central Government to notify goods for deemed credit

Finished matches to be kept in a secure place

Number of matches which may be packed in boxes

Each box or booklet to bear a Central Excise Stamp

Procurement of Central Excise Stamps

11£ Central Excise Stamps to be kept in a secure place and periodically inspected

Manner of affixing Central Excise Stamps

Affixing of Central Excise Stamps to matches redeemed after confiscation

Matches to be packed, affixed with Central Excise Stamps and transferred to store-room immediately after finishing

Method of packing

Examination by proper officer at the factory

Test-check of contents of boxes and booklet

Disposal of matches examined under rule 72 or 73 and of Central Excise Stamps damaged during examination

Deposit of matches in store-room

Matches intended for export may also be deposited in the store room

Manner of storage in the store-room

Removal of defective matches for reconditioning

Removal of matches bearing Central Excise Stamps purchased on credit

Storage of duty paid matches near the factory premises

Manufacture and disposal of excisable tobacco products

Daily account of tobacco products manufactured

Special procedure for removal in bond of biris to other premises

Abatement of duty on defective tyres

Procedure for removal of cotton fabrics or man-made fabrics from one factory to another without payment of duty for embroidery

Procedure for removal of cotton yam or jute twist yam, thread, ropes and twine from one factory to another without payment of duty

Procedure for removal of yarn (other than cotton yam or jute yam) from one factory to another without payment of duty

Fixation of areas for the purposes of excise duty

Application to avail of special procedure
[Section E-VI. -- Stainless Steel Pattis/Pattas, or Aluminium Circles]

Discharge of liability for duty on payment of certain sum

Manufacturers declaration and accounts

Exemption from certain provisions, no rebate of excise duty on export

Provisions regarding new factories and closed factories re-suming production

Power to condone failure to apply for special procedure

Provision regarding factories ceasing to work or reverting to the normal procedure

Application to avail of special procedure
[Section E-IX. -- Embroidery in the piece, in strips or in motifs --- Special procedure

Discharge of liability for duty on payment of certain sum

Manufacturers declaration and accounts

Exemption from certain provisions no rebate of excise duty on export

Power to condone failure to apply for special procedure

Marking on labels
[Section E-X. -- Patent or proprietary medicines]

Application to avail of special procedure
[Section E-XA. -- Processed Textile Fabrics]

Conditions for availing of special procedure
[Section E-XA. -- Processed Textile Fabrics]

Discharge of liability for duty on payment of certain sum, etc.
[Section E-XA. -- Processed Textile Fabrics]

Procedure for claiming abatement
[Section E-XA. -- Processed Textile Fabrics]

Procedure to be followed by the manufacturer of ingots and billets

Procedure to be followed by the manufacturer of hot re-rolled products

Procedure to be followed by an Independent processor of textile fabrics

Damaged cement may be returned for reprocessing or for further manufacture to the original factory of production or to any other cement factory

THE CENTRAL EXCISE RULES, 1944 2.91

Refund of duty on goods returned to factory

Goods cleared for export may be allowed to be returned to factory

Excisable goods exported may be allowed to be returned to the factory

Goods not affixed with Central Excise Stamps and unlabelled goods removed for export may be returned to the factory.

Refund of purchase price of unused or damaged Central Excise Stamps.

Refund of duty on sugar received for refining.

Application.

Daily Stock Account.

Maintenance of account-current.

Removal of goods on payment of duty.

Issue of Invoice.

Monthly Return.

Restrictions on removal of goods

Exemption from certain provisions.

Warehousing provisions to apply only to goods specially notified in the Official Gazette

Appointment and registration of warehouses.

Receipt of goods at warehouse

Owners power to deal with warehoused goods.

Special provisions with respect to goods processed and manufactured in refineries.

Goods not to be taken out of warehouse except as provided by these rules.

Period for which goods may remain warehoused .

Goods in private warehouse to be clear d on cancellation registration certificate.

Mode of calculating quantity of goods warehoused.

Power to remit duty on warehoused goods lost or destroyed.

Responsibility of warehouse-keeper.

Destruction of unusable material, waste and other refuse

Excisable goods may be lodged in Customs bonded warehouse under certain conditions.

Offences with respect to warehousing.

Goods may be removed from one warehouse to another

Certificate regarding consignee to be produced.

Procedure in respect of goods removed from one warehouse to another.

Failure to present triplicate application.

Clearance of goods for home consumption.

Form of application for clearance of goods.

Re-assessment.

If goods are improperly removed from warehouse or allowed to remain beyond time fixed, or lost, or destroyed, Commissioner may demand duty etc.

Procedure on failure to pay duty etc.

Noting removal of goods.

Warrant to be given when goods are lodged in a public ware- house.

Owner of goods to pay such dues when demanded.

Access of owner to warehoused goods.

Keeper of public warehouse solely responsible for safety of goods stored therein.

Payment of rent and warehouse dues.

Keeper of public warehouse to keep record of all entries into, operations in, and removals from his warehouse. -

Public warehouse to be locked.

Expenses of carriage, packing, etc. to be borne by owners.

Wholesale dealer in excisable goods may receive such goods into a private warehouse without payment of duty.

Private warehouses to contain only goods belonging to warehouse owner or held by him as a broker or a commission agent and only goods on which duty has not been paid.

Registered person of private warehouse to keep record of all entries into, operations in, and removals from his warehouse.-

Application.

Assessee to file declaration of goods produced or manufactured in the factory.

Procedure regarding valuation of goods assessable ad valorem.

Determination of normal production.

Assessee to determine the duty due on the goods and to remove them on payment thereof.

Procedure to be followed by the assessee.

Special procedure for monthly payment of duty by certain manufacturers.

Retention in, or bringing into, a factory or warehouse, of duty-paid goods.

Scrutiny by the proper officer.

Refund of duty on goods returned to factory.

Goods cleared for export to be returned to the factory

Procedure in respect of exported goods subsequently re-imported and returned to the factory

Procedure in respect of warehoused goods

Remission of duty on goods used for special industrial purposes.

Confiscation and penalty.

Application for refund of duty.

Registration of certain persons.

Proper numbering of packages meant for export.

Sealing of goods and examination at place of despatch.

Despatch of goods without examination.

Examination of goods at the place of export.

Presentation of claim for rebate.

Application for concession.

Packing and transport of concessional goods.

Storage and accounts.

Disposal of refuse of excisable goods.

Duty leviable on excisable goods not duly accounted for.

Surplus excisable goods.

Transfer of excisable goods.

Disposal of defective or damaged excisable goods.

Movement of excisable goods.

Authorised Officers to have free access to premises, equipment, stocks and accounts of dealers in excisable goods.

Penalty for obstruction or giving false or misleading information

Power to detain person and examine goods.

Power to stop and search vessels, carts, etc., and to seize goods which appear to be contraband.

Power to enter and search.

Power to require access to place, vessel or conveyance for inspection or examination of goods.

Police to take charge of articles seized.

Issue of summons.

Disposal of things seized. 4

Responsibility of a corporate body for making declaration and obtaining registration certificate

Exemption from execution of bonds by Central Government undertakings and furnishing of security or surety by State Government undertakings

Stock of excisable goods to be stored in an orderly manner

Account of stock of goods in a factory or warehouse to be taken and balance to be struck

Declaration of stock of goods and information regarding the serial number of the last gate-pass issued as at 6.00 P.M. on the day preceding the Budget day

Restrictions on removal of goods

Cancellation of Central Excise documents

Duplicates of documents may be granted on payment of fees

Producer or manufacturer liable for removal of goods by any person

Electronic maintenance or generation of records, returns and documents using computer

Provision and maintenance of weighing and measuring apparatus

Provision and maintenance of locks

Provision of accommodation at factory or warehouse

Goods, plant and machinery chargeable with duty not paid

Matches and excisable tobacco products not to be sold except in prescribed containers bearing a Central Excise Stamp or label

Officer shall not disclose information learned in his official capacity

Publication of names and other particulars of persons

Qualifications for authorized representatives

Authority under section 35Q(5)(b)

Power to issue supplementary instructions

Issue of show cause notice before confiscation of any property or imposition of any penalty

Procedure to be followed in cases where duty is paid under protest

Cancellation of former rules, orders and notifications