CHAPTER 1

Part-I

INTRODUCTION
1. Scope of this Manual

1.1 These instructions are supplemental to, and must be read in conjunction with theCentral Excise Act, 1944, and Central Excise (No.2) Rules, 2001 (hereinafter referred to asthe ‘said Rules’). Only the general provisions and procedures applicable to theManufactured Products have been incorporated in this Manual. These instructions areapplicable throughout India and should not be departed from, without the previousapproval of the Commissioner, who will, where necessary, obtain Boards sanction for thedeviations.

1.2 The Commissioner or Board, under Rule 32 of the said Rules are empowered toissue written instructions providing for any supplemental matters arising out of the saidRules. Such instructions may, where the Commissioner considers absolutely essential,permit temporary deviation from the standing instructions. However, such instructionsshould be at once communicated to the Board and unless of purely local interest, theywill normally, if approved, be subsequently incorporated in this Manual. Additional/JointCommissioners, Deputy/Assistant Commissioner and Superintendent of Central Excise willbe primarily responsible in their jurisdiction for the proper observance of the proceduresand checks prescribed in this Manual, and the other instructions of the Board. Theyshould refer any doubtful point for clarification to their immediate superior.

2. Publishing of Manual and amendments

2.1 The Manual will be published by way of placing it on Web-site www.cbec.gov.inand www.finmin.nic.in, and also by printing hard copies/making CDs by the Directorateof Publication and Publicity. This Manual will be made available for the trade andindustry at such price as may be fixed from time to time by the Directorate. Amendmentsand additions to this Manual will be based upon the instructions issued by the Board andwill be carried on, as far as possible, every year, in the month of September.


Click here [Next - Part II]

Presented by eximkey.com