Rule 12D - Application of the rules - Central Excise Rules, 2002

12 D. Application of the rules.─ The provisions of these rules shall apply to a person who is liable to pay the duty or duties of excise leviable on goods falling under Chapter 61 or 62 or 63 of the First Schedule to the Tariff Act under sub-rule (1A) of rule 4 as if such goods have been manufactured by him. ********** Notes: - Rule 12D inserted vide notification no. 4/2011 CE(NT) dated 1-3-2011