19. Power to make rules.-

(1) The Central Government may, by notification in the Official Gazette, make rules to carry out the purposes of this Act.

(2) In particular, and without prejudice to the generality of the foregoing power, such rules may-

(i) provide for the assessment and collection of duties levied under this Act, 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;

(ii) prohibit absolutely, or with such exceptions, or subject to such conditions as the Central Government may think fit, the manufacture, of any process of the manufacture, of dutiable goods or of any component parts or ingredients or containers thereof, except of land or premises approved for the purpose;

(iii) regulate the removal of durable goods from the place where they are stored or manufactured or subjected to any process production or manufacture and their transport to or from the premises of licensed person, or a bonded warehouse, or to a market;

(iv) regulate the production or manufacture or any process of production or manufacture, the possession and storage of durable goods or of any component parts or ingredients or container thereof, so far as such regulation is essential for the proper levy and collection of duties levied under this Act;

(v) provide for the employment of excise officer to supervise the carrying out of any rules made under this Act;

(vi) require a manufacturer or the licensee of a warehouse to provide accommodation within the precincts of his factory or warehouse for excise officers employed to supervise the carrying out of rules made under this Act and prescribe the scale of such accommodation;

(vii) provide for the appointment, licensing, management and supervision of bonded warehouses and the procedure to be followed in entering dutiable goods into a clearing goods from such warehouse or in the movement of dutiable goods from one bonded warehouse to another;

(viii) provide for the distinguishing of excisable goods which have been manufactured under licence, or materials which have been imported under licence and of goods on which duty has been p id or high are exempt from duty under this Act;

(ix) impose on persons engaged in the manufacture, storage or sale (whether on their own account or as brokers or commission agents)so far as such imposition is essential for the proper levy a d collection of the duties levied under this Act, the duty of furnishing information, keeping records and making returns and prescribe the nature of such information and form of such records and returns, the particulars to be contained therein and the manner in which they shall be verified;

(x) require that dutiable goods shall not be sold or offered or kept for sale except in prescribed containers, bearing a banderol, stamp or label of such nature and affixed in such manner as they be prescribe ;

(xi) provide for the issue of licences and transport permits and the fees, if any, to be charged therefore;

(xii) provide for the detention of dutiable goods, plant machinery or material for the purpose of exacting the duty;

(xiii) provide for the confiscation of dutiable goods in respect of which a breach of any rule made under this Act has been committed, and also for the confiscation of any alcohol, drugs or materials by means of which the breach has been committed and of any receptacle, packages or coverings in which such goods or articles are contained and the animals, vehicles, vessels, or other conveyances used in carrying such goods or articles and any implements or machinery used in the manufacture of such goods;

(xiv) provide for the levy of a penalty not exceeding two thousand rupees for a breach of any rule made under this Act;

(xv) provide for the procedure in connection with such confiscation and the imposition of such penalty, the maximum limits up to which particular classes of excise officers may adjudge such confiscation or penalty, appeals from orders of such officers and revision of such orders by some higher authority, the time-limit for such appeals and revision and the disposal of goods and articles confiscated;

(xvi) authorise and regulate the compounding of offences against, or liabilities incurred under this Actor the rules made thereunder,

(xvii) authorise and regulate the inspection of factories far taking of samples or for the making of tests of any substance produced therein and for the inspection or search of any vessel used for the production, storage, sale or goods in so far as such inspection or search is essential for the proper levy and collection of the duties levied under this Act;

(xviii) provide for the grant of a rebate of the duty paid on dutiable goods which are exported out of India or shipped for consumption voyage to any port outside India;

(xix) exempt any dutiable goods from the whole or any .under this Act where in the opinion of the Central Government, it is necessary to grant such exemption in the interest of the trade or in the public interest;

(xx) notify in the Official Gazette lists of the name preparations which would fall for assessment under any particular item or the schedule or for regulating their manufacture, transport and distribution.

(xxi) authorise particular classes of excise officers to provide by written instructions for supplemental matters arising out of the Central Government under this section.

(3) Where any confiscation or penalty has been ad :ion breach of any rule under this Act, which is also an offence under section 7, the person concerned shall not be prosecuted under that section.

(4) Every rule made under this section shall be laid it is made 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 immediate or the successive sessions aforesaid both Houses agree in m .in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only ill such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under the rule.