Central Excise Commissionerates - Re-structuring - Fifth Amendment to Excise Rules - 20/97 - Central Excise - Non Tariff

Central Excise Commissionerates - Re-structuring - Fifth Amendment to Excise Rules

Notification No. 20/97-C.E. (N.T.)

Dated 9-7-1997

In exercise of the powers conferred by section 37 of the Central Excises Act, 1944 (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 1944 (hereinafter referred to as the said rules), namely :-

1. (i) These rules may be called the Central Excise (Fifth Amendment) Rules, 1997.

(ii) They shall come into force on a date to be notified in the Official Gazette.

2. In the said rules, for rule 2, the following rule shall be substituted, namely :-

"2. Definitions. - In these rules, unless there is anything repugnant in the subject or context -

(1) "the Act" means the Central Excises Act, 1944 :

(2) "assessment" means assessment made by the proper officer and includes self-assessment of duty made by the assessee, re-assessment by the proper officer, provisional assessment under rule 9B, best judgment assessment for the purpose of rule 173Q, and any order of assessment in which the duty assessed is nil;

(3) "assessee" means any person who is liable for payment of duty assessed and also includes any producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored;

(4) "Commissioner" means, in relation to excisable goods -

(i) in the districts of West Godavari, Krishna, Guntur, Prakasam, Nellore and Chittoor of the State of Andhra Pradesh, the Commissioner of Central Excise, Guntur;

(ii) in the districts of Medak, Nizamabad, Adilabad, Karimnagar and in Basheerabad, Tandur, Yalal, Peddamul, Bantwaram, Marpalle, Mominpet, Nawabpet, Dharoor, Vikarabad, Pudur, Pargi, Doma, Kulkacherla, Gandeed, Shankarpalle, Chevella, Shahabad, Moinabad, Serilingampalle, Qutubullapur, Balanagar, Medchal and Shamirpet mandals in the district of Rangareddy, and in the areas comprising of Secundrabad Municipal ward numbers 1, 9 and 10 and all wards of Secundrabad Cantonment in the district of Hyderabad, of the State of Andhra Pradesh, the Commissioner of Central Excise, Hyderabad-I;

(iii) in the districts of Mahaboobnagar, Kurnool, Ananthapur, Cuddappah, in the areas comprising of Hyderabad Municipal Ward numbers 19, 20, 21 and 23 in the district of Hyderabad, and in the areas comprising of Shamshadbad mandal, Maheswaram mandal, in the villages of Laxmiguda, Shivarampalle, Pallacheru, Mailardevapalle, Kattedan, Gaganpahad, Madannaguda, Premavathipet, Bamrakunuddowla, Panjashajamalbowli, Bundvel, Sikanderguda, Kismatpur and Sogbowli of Rajendranagar mandal in the district of Ranga Reddy, of the State of Andhra Pradesh, the Commissioner of Central Excise, Hyderabad-II;

(iv) in the districts of Nalgonda, Warangal, Khammam, in the areas comprising of Malkajgiri, Keesara, Ghatkesar, Uppal, Hyathnagar, Saroornagar, Ibrahimpatnam, Manchal and Yacharam mandals, in the villages of Rajendranagar mandal other than those specified in item (iii) in the district of Ranga Reddy and in the areas comprising of Hyderabad, Municipal Ward numbers 1-18 and 22, and Secunderabad Municipal Ward numbers 2-8, 11 and 12, in the district of Hyderabad, of the State of Andhra Pradesh, the Commissioner of Central Excise, Hyderabad-III;

(v) in the districts of Srikakulam, Vizianagaram, Visakhapatnam and East Godavari, of the State of Andhra Pradesh, the Commissioner of Central Excise, Visakhapatnam;

(vi) in the States of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura, the Commissioner of Central Excise, Shillong;

(vii) in the districts of Dhanbad, Dumka (Santal pargana), Bokaro, Giridih, East Singhbhum, West Singhbhum, Gumla, Ranchi, Lohardaga, Hazaribagh, Chatra and in Madhupur sub-division in the district of Deogarh, of the State of Bihar, the Commissioner of Central Excise, Jamshedpur;

(viii) in the districts and the sub-divisions in the district of Deogarh, other than those specified in item (vii) above, of the State of Bihar, the Commissioner of Central Excise, Patna;

(ix) in the districts of Ropar, Patiala, Ludhiana and Fategarh Sahib of the State of Punjab, in the State of Himachal Pradesh and in the Union Territory of Chandigarh, the Commissioner of Central Excise, Chandigarh-I;

(x) in the districts of Amritsar, Jalandhar, Kapurthala, Moga, Sangrore, Bhathinda, Mausa, Faridkot, Firozpur, Mukhtasar, Hoshiarpur, Gurdaspur of the State of Punjab and in the State of Jammu and Kashmir, the Commissioner of Central Excise, Chandigarh-II;

(xi) in the Union Territory of Delhi, the Commissioner of Central Excise, Delhi-I;

(xii) in the district of Faridabad of the State of Haryana, the Commissioner of Central Excise, Delhi -II;

(xiii) in the districts of Gurgaon, Rewari, Mohindergarh, Rohtak, Jind, Bhiwani, Hissar, Sirsa, Sonepat, Karnal, Panipat, Ambala, Kaithal, Kurukshethra, Yamunanagar and Panchkula, of the State of Haryana, the Commissioner of Central Excise, Delhi -III;

(xiv) in the State of Goa, the Commissioner of Central Excise, Goa;

(xv) in the districts of Ahmedabad, (except Dehgam taluka), Mehsana (except Kalol taluka), Gandhinagar, Banaskantha and Sabarkantha, of the State of Gujarat, the Commissioner of Central Excise, Ahmedabad-I;

(xvi) in the district of Kheda, in Dehgam taluka in the district of Ahmedabad, in Patdi and Vasada talukas in the district of Surendranagar and in Kalol taluka in the district of Mehsana, of the State of Gujarat, the Commissioner of Central Excise, Ahmedabad-II;

(xvii) in the districts of Surendranagar (excluding Vasada taluka), Rajkot, Jamnagar, Kutch, Amreli, Bhavnagar and Junagarh of the State of Gujarat, and in the territory of Diu in the Union Territory of Daman and Diu, the Commissioner of Central Excise, Rajkot;

(xviii) in the district of Surat, and in Ankaleshwar, Jhagadia and Valia talukas in the district of Bharuch, of the State of Gujarat, the Commissioner of Central Excise, Surat-I;

(xix) in the districts of Valsad and Dang of the State of Gujarat, in the Union Territory of Dadra and Nagar Haveli, and in the Territory of Daman of the Union Territory of Daman and Diu, the Commissioner of Central Excise, Surat-II;

(xx) in the districts of Vadodara, Panchmahal, and in Amod, Jambusar, Bharuch, Vagara and Palej talukas in the district of Bharuch, of the State of Gujarat, the Commissioner of Central Excise, Vadodara;

(xxi) in the areas comprising of wards of Bangalore Municipal Corporation [other than those specified in item (xxii)], in the districts of Kolar, Bangalore urban [other than the hoblis of Dasanpura, Hesaraghatta, Yelahanka, Jala, Bidarahalli and Krishnarajapuram (only the area North of Bangalore-Chennai Railway Line)] and the Bangalore Rural [except the talukas mentioned in item (xxii)], of the State of Karnataka, the Commissioner of Central Excise, Bangalore -I;

(xxii) in the areas comprising of wards 1 to 5, 80, 84 to 89, 91 to 98 and 100 of Bangalore Municipal Corporation, and in the district of Tumkur in Neelamangala, Doddaballapur, Devanahalli and Hoskote talukas in the district of Bangalore Rural and in the hoblis of Dasanpura, Hesaraghatta, Yelahanka, Jala, Bidarahalli and Krishnarajapuram [other than those specified in item (xxi) above] in the district of Bangalore Urban, of the State of Karnataka, the Commissioner of Central Excise, Bangalore-II;

(xxiii) in the districts of Mysore, Mandya, Dakshina Kannada, Hasan, Shimoga, Kodagu and Chigmagalur, of the State of Karnataka, the Commissioner of Central Excise, Bangalore-III;

(xxiv) in the districts of Belgaum, Bellary, Raichur, Chitradurga, North Kannada, Bijapur, Dharwar, Gulbarga and Bidar, of the State of Karnataka, the Commissioner of Central Excise, Belgaum;

(xxv) in the districts of Ernakulam, Kottayam, Idukki, Kollam, Pattanamthitta, Alappuzha and Thiruvananthapuram, of the State of Kerala, Kolukumalai Tea Factory (being a part of Kottakudi village of Uthamapalayam taluka of the district of Madurai) in the State of Tamilnadu, and in the Union territory of Lakshadweep, the Commissioner of Central Excise, Cochin-I;

(xxvi) in the districts of Trichur, Palakkad, Malappuram, Kozhikode, Wayanad, Kannur and Kasargod (excluding the area comprised in Malkipara tea factory, being part of Pariyaram village of Mukundapuram taluka of the district of Trichur), of the State of Kerala, and Mahe Commune of the Union Territory of Pondicherry, the Commissioner of Central Excise, Cochin-II;

(xxvii) in the districts of Indore, Dhar, West Nimar(Khargaon), East Nimar (Khandwa), Jhabua, Ratlam, Mandsaur, Dewas, Shajapur, Ujjain, Guna, Raigara, Gwalior, Shivpuri, Datia, Morena and Bhind, of the State of Madhya Pradesh, the Commissioner of Central Excise, Indore-I;

(xxviii) in the districts of Bhopal, Sihore, Vidisha, Betul, Hoshangabad, Raisen, Chatrapur, Tikamgarh, Jabalpur, Sagar, Shahdol, Damoh, Chhindwara, Nausingpur, Seioni, Mandla, Balaghat and Panna, of the State of Madhya Pradesh, the Commissioner of Central Excise, Indore-II;

(xxix) in the districts of Raipur, Bastar, Durg, Rajnandgaon, Bilaspur, Raigarh, Sarguja, Satna, Reiva, Sidhi and Jagdalpur, of the State of Madhya Pradesh, the Commissioner of Central Excise, Raipur;

(xxx) in the districts of Ahmednagar, Nasik, Dhule, Jalgaon, Aurangabad, Jalna, Parbhani, Bhir, Usmanabad, Latur and Nanded, of the State of Maharashtra the Commissioner of Central Excise, Aurangabad;

(xxxi) in the areas comprising of wards A to F of the Municipal Corporation of Greater Mumbai, of the State of Maharashtra, and in the areas in the Continental Shelf,or as the case may be, in the Exclusive Economic Zone, of India, declared as designated areas by the notification of Government of India in the Ministry of External Affairs, number S.O. 429(E), dated the 18th July, 1986, the Commissioner of Central Excise, Mumbai-I;

(xxxii) in the areas comprising of wards L, M, N, S and T of the Municipal Corporation of Greater Mumbai, of the State of Maharashtra, the Commissioner of Central Excise, Mumbai-II;

(xxxiii) in the district of Thane (except Thane taluka) of the State of Maharashtra, the Commissioner of Central Excise, Mumbai-III;

(xxxiv) in the areas comprising of wards G, H and K(East) of the Municipal Corporation of Greater Mumbai, of the State of Maharashtra, the Commissioner of Central Excise, Mumbai-IV;

(xxxv) in the areas comprising wards of K(West), P and R of Municipal Corporation of Greater Mumbai, of the State of Maharashtra, the Commissioner of Central Excise, Mumbai-V;

(xxxvi) in the area comprising of Thane taluka in the district of Thane, of the State of Maharashtra, the Commissioner of Central Excise, Mumbai-VI;

(xxxvii) in the district Raigad, of the State of Maharashtra, the Commissioner of Central Excise, Mumbai-VII;

(xxxviii) in the districts of Chanda, Bhandara, Nagpur, Akola, Buldhana, Yeotmal, Amraothi, Wardha and Rajaura, of the State of Maharashtra, the Commissioner of Central Excise, Nagpur;

(xxxix) in the district of Pune, of the State of Maharashtra, the Commissioner of Central Excise, Pune-I;

(xl) in the districts of Sindhudurg, Ratnagiri, Sangli, Kolhapur, Satara and Sholapur, of the State of Maharashtra, the Commissioner of Central Excise, Pune-II;

(xli) in the district of Cuttack, Puri, Kharda, Nayagarh, Ganjam, Kandhamal, Kendrapara, Jagatsinghpuri, Dhenkenal, Ansol, Balasore, Mayurbhanj, Bhadrak, Rayagada, Koraput, Malkanjgiri, Kalahandi, Jalpur and Gajapati, of the State of Orissa, the Commissioner of Central Excise, Bhubaneshwar-I;

(xlii) in the districts of Sundergarh, Keonjhar, Sambalpur, Diogarh, Jharasaguda, Sonepur, Boudh, Baragarh, Bolangir and Naupada, of the State of Orissa, the Commissioner of Central Excise, Bhubaneshwar-II;

(xliii) in the districts of Jaipur, Dausa, Tonk, Alwar, Bharatpur, Dholpur, Sawaimadhopur, Kota, Bundi, Jhalawar, Barun, Sikar, Jhunjhunu, Churu, Bikaner, Sriganganagar and Hanumangarh, of the State of Rajasthan the Commissioner of Central Excise, Jaipur-I;

(xliv) in the districts of Udaipur, Dungarpur, Banswara, Chittorgarh, Rajasmund, Jodhpur, Pali, Jhalore, Sirohi, Barmer, Jaisalmer, Ajmer, Nagaur and Bhilwara, of the State of Rajasthan, the Commissioner of Central Excise, Jaipur-II;

(xlv) in the areas comprising of Firkas of Korukkupet and Tondiarpet taluka in the district of Chennai, in the areas comprising of the Airport Terminal in Alandur Firka in the district of Anna, and in the areas falling under the Firkas of Ennore and Minjur in Ponneri taluka and the Firkas of Tiruvottiyur and Madhavaram, in Ambattur taluka in the district of MGR, of the State of Tamil Nadu, the Commissioner of Central Excise, Chennai-I;

(xlvi) in the areas comprising of the Firkas of Mangadu and Kundrathur in Thiruperumbudur taluka in the district of Anna and in the areas comprising of Ponneri (excluding Ennore and Minjur Firkas) Gummidipoondi, Tiruvellore, Uthukottai, Poonamalle, Pallipattu, Ambattur (excluding Madhavaram, Tiruvottiyur, Firkas) `talukas in the district of MGR and in the areas comprising of the talukas of Egmore-Nungambakkam, Mylapore-Triplicane, Mambalam-Guindy, Purasawalkam-Perambur in the district of Chennai, of the State of Tamil Nadu, the Commissioner of Central Excise, Chennai-II;

(xlvii) in the district of Anna (excluding Mangadu and Kundrathur Firkas of Thiruperumbudur taluka and Airport terminal in Alandur Firka of Tambaram taluka) and in the districts of Dharmapuri, North Arcot Ambedkar, Thiruvannamalai, Sambuvarayar and Villupuram Ramasamy Padaiyachi (excluding Vanur taluka), of the State of Tamil Nadu, the Commissioner of Central Excise, Chennai-III;

(xlviii) in the districts of Coimbatore, Periyar, Nilgiris and Salem of the State of Tamil Nadu, and the area comprised in Malakipara Tea Factory (being a part of Pariyaram village of Mukundapuram taluka of Trichur district of the State of Kerala), the Commissioner of Central Excise, Coimbatore;

(xlix) in the districts of the State of Tamil Nadu other than those specified in item (xxv), items (xlv) to (xlviii) and item (l), the Commissioner of Central Excise, Madurai;

(l) in the districts of Thiruchirappalli, Thanjavur, Pudukkottai and the talukas of Cuddalore, Panrutti, Chiddambaram, Kattumannarkoil, Vridhachalam, Tittakudi and Vanur Firka of Tindivanam taluka of the district of South Arcot (including Neyveli Lignite Corporation area), of the State of Tamil Nadu and in the Union Territory of Pondicherry (excluding Mahe Commune and the Territory of Yanam of the Union Territory of Pondicherry), the Commissioner of Central Excise, Tiruchirappalli;

(li) in the districts of Allahabad, Varanasi, Mirzapur, Rai Bareilly, Gonda, Faizabad, Basti, Deoria, Sultanpur, Azamgarh, Ballia, Ghazipur, Fatehpur, Jaunpur, Maharaj Ganj, Sidharth Nagar, Pratapgarh, Gorakhpur, Sonbhadra and Maunath Baijan, of the State of Uttar Pradesh, the Commissioner of Central Excise, Allahabad;

(lii) in the districts of Kanpur, Kanpur Dehat, Unnao, Jhansi, Jalaon, Mahoba, Hamirpur, Lalitpur, Agra, Ferozabad and Etawa, of the State of Uttar Pradesh, the Commissioner of Central Excise, Kanpur-I;

(liii) in the districts of Aligarh, Mathura, Etah, Farookhabad, Mainpuri, Bareilly, Badaun, Pilibhit, Sitapur, Hardoi, Lakhimpur Kheri, Shahjahanpur, Lucknow and Barabanki, of the State of Uttar Pradesh, the Commissioner of Central Excise, Kanpur-II;

(liv) in the districts of Meerut, Muzaffarnagar, Saharanpur, Dehradun, Hardwar, Tehri Garhwal, Pauri Garhwal, Uttarkashi, Ghaziabad [excluding the areas specified in item number (lv)], and in the tehsils of Bijnore and Chandpur in the district of Bijnore, of the State of Uttar Pradesh, the Commissioner of Central Excise, Meerut-I;

(lv) in the districts of Bulandshahar, Moradabad, Rampur, Nainital, Chamoli, Almora, Udhamsingh Nagar, Pitthoragarh, Jyotiba Phuley Nagar, Bijnore (excluding tehsils of Bijnore and Chandpur), and in the areas comprising of Noida, those on the south of NH 24 bye-pass road upto the crossing of the said road with the Delhi - Kanpur Railway line, those on the south and west side of the Delhi-Kanpur Railway line beyond the crossing point of the said Railway line and NH 24 bye-pass road and tehsils of Hapur and Garhmukhteshwar in the district of Ghaziabad, of the State of Uttar Pradesh, the Commissioner of Central Excise, Meerut-II;

(lvi) in the districts of the State of West Bengal other than those specified in items (lvii) to (lx) and in the State of Sikkim, the Commissioner of Central Excise, Bolpur;

(lvii) in the district of Calcutta (excluding the areas comprised in the factory of M/s. I.T.C. Ltd., Kidderpore in ward 80 of the Calcutta Municipal Corporation) and South 24 Parganas, of the State of West Bengal, the Commissioner of Central Excise, Calcutta-I;

(lviii) in the districts of Howrah and Midnapore of the State of West Bengal, and in the Union Territory of Andaman and Nicobar Islands, the Commissioner of Central Excise, Calcutta-II;

(lix) in the districts of North 24 Parganas and Nadia, and in the areas comprised in the factory of M/s. I.T.C., Kidderpore in Ward 80 of the Calcutta Municipal Corporation, of the State of West Bengal, the Commissioner of Central Excise, Calcutta-III;

(lx) in the district of Hooghly of the State of West Bengal, the Commissioner of Central Excise, Calcutta-IV;

(5) "Commissioner (Appeals)" means, in relation to an order or decision of an officer of the Central Excise subordinate to -

(i) (a) the Commissioner of Central Excise, Allahabad;

(b) the Commissioner of Central Excise, Kanpur-I;

(c) the Commissioner of Central Excise, Kanpur-II;

the Commissioner of Central Excise (Appeals), Allahabad;

(ii) (a) the Commissioner of Central Excise, Ahmedabad-I;

(b) the Commissioner of Central Excise, Ahmedabad-II;

(c) the Commissioner of Central Excise, Rajkot;

(d) the Commissioner of Central Excise, Surat-I;

(e) the Commissioner of Central Excise, Surat-II;

(f) the Commissioner of Central Excise, Vadodara;

the Commissioner of Central Excise (Appeals), Ahmedabad;

(iii) (a) the Commissioner of Central Excise, Bangalore-I;

(b) the Commissioner of Central Excise, Bangalore-II;

(c) the Commissioner of Central Excise, Bangalore-III;

(d) the Commissioner of Central Excise, Belgaum;

the Commissioner of Central Excise (Appeals), Bangalore;

(iv) (a) the Commissioner of Central Excise, Indore-I;

(b) the Commissioner of Central Excise, Indore-II;

(c) the Commissioner of Central Excise, Nagpur;

(d) the Commissioner of Central Excise, Raipur;

the Commissioner of Central Excise (Appeals), Bhopal;

(v) (a) the Commissioner of Central Excise, Bhubaneswar-I;

(b) the Commissioner of Central Excise, Bhubaneswar-II;

(c) the Commissioner of Central Excise, Bolpur;

(d) the Commissioner of Central Excise, Calcutta-I;

(e) the Commissioner of Central Excise, Calcutta-II;

(f) the Commissioner of Central Excise, Calcutta-III;

(g) the Commissioner of Central Excise, Calcutta-IV;

(h) the Commissioner of Central Excise, Jamshedpur;

(i) the Commissioner of Central Excise, Patna;

(j) the Commissioner of Central Excise, Shillong;

the Commissioner of Central Excise (Appeals), Calcutta;

(vi) (a) the Commissioner of Central Excise, Chandigarh-I;

(b) the Commissioner of Central Excise, Chandigarh-II;

the Commissioner of Central Excise (Appeals), Chandigarh;

(vii) (a) the Commissioner of Central Excise, Chennai-I;

(b) the Commissioner of Central Excise, Chennai-II;

(c) the Commissioner of Central Excise, Chennai-III;

the Commissioner of Central Excise (Appeals), Chennai;

(viii) (a) the Commissioner of Central Excise, Cochin-I;

(b) the Commissioner of Central Excise, Cochin-II;

the Commissioner of Central Excise (Appeals), Cochin;

(ix) (a) the Commissioner of Central Excise, Delhi-I;

(b) the Commissioner of Central Excise, Delhi-II;

(c) the Commissioner of Central Excise, Delhi-III;

(d) the Commissioner of Central Excise, Jaipur-I;

(e) the Commissioner of Central Excise, Jaipur-II;

the Commissioner of Central Excise (Appeals), Delhi;

(x) (a) the Commissioner of Central Excise, Meerut-I;

(b) the Commissioner of Central Excise, Meerut-II;

the Commissioner of Central Excise (Appeals), Ghaziabad;

(xi) (a) the Commissioner of Central Excise, Guntur;

(b) the Commissioner of Central Excise, Hyderabad-I;

(c) the Commissioner of Central Excise, Hyderabad-II;

(d) the Commissioner of Central Excise, Hyderabad-III;

(e) the Commissioner of Central Excise, Visakhapatnam;

the Commissioner of Central Excise(Appeals), Hyderabad;

(xii) (a) the Commissioner of Central Excise, Goa;

(b) the Commissioner of Central Excise, Mumbai-I;

(c) the Commissioner of Central Excise, Mumbai-II;

(d) the Commissioner of Central Excise, Mumbai-III;

(e) the Commissioner of Central Excise, Mumbai-IV;

(f) the Commissioner of Central Excise, Mumbai-V;

(g) the Commissioner of Central Excise, Mumbai-VI;

(h) the Commissioner of Central Excise, Mumbai-VII;

the Commissioner of Central Excise (Appeals), Mumbai;

(xiii) (a) the Commissioner of Central Excise, Aurangabad;

(b) the Commissioner of Central Excise, Pune-I;

(c) the Commissioner of Central Excise, Pune-II;

the Commissioner of Central Excise (Appeals), Pune;

(xiv) (a) the Commissioner of Central Excise, Coimbatore;

(b) the Commissioner of Central Excise, Madurai;

(c) the Commissioner of Central Excise, Tiruchirapalli;

the Commissioner of Central Excise (Appeals), Tiruchirapalli;

(6) "Chief Commissioner" means, in relation to all excisable goods, in the areas falling within the jurisdiction of, -

(i) (a) Commissioner of Central Excise, Bhubneshwar-I;

(b) Commissioner of Central Excise, Bhubneshwar-II;

(c) Commissioner of Central Excise, Bolpur;

(d) Commissioner of Central Excise, Calcutta-I;

(e) Commissioner of Central Excise, Calcutta-II;

(f) Commissioner of Central Excise, Calcutta-III;

(g) Commissioner of Central Excise, Calcutta-IV;

(h) Commissioner of Central Excise, Shillong;

Chief Commissioner of Central Excise, Calcutta;

(ii) (a) Commissioner of Central Excise, Cochin-I;

(b) Commissioner of Central Excise, Cochin-II;

(c) Commissioner of Central Excise, Coimbatore;

(d) Commissioner of Central Excise, Chennai-I;

(e) Commissioner of Central Excise, Chennai-II;

(f) Commissioner of Central Excise, Chennai-III;

(g) Commissioner of Central Excise, Madurai;

(h) Commissioner of Central Excise, Tiruchirapalli;

Chief Commissioner of Central Excise, Chennai;

(iii) (a) Commissioner of Central Excise, Chandigarh-I;

(b) Commissioner of Central Excise, Chandigarh-II;

(c) Commissioner of Central Excise, Delhi-I;

(d) Commissioner of Central Excise, Delhi-II;

(e) Commissioner of Central Excise, Delhi-III;

(f) Commissioner of Central Excise, Jaipur-I;

(g) Commissioner of Central Excise, Jaipur-II;

Chief Commissioner of Central Excise, Delhi;

(iv) (a) Commissioner of Central Excise, Bangalore-I;

(b) Commissioner of Central Excise, Bangalore-II;

(c) Commissioner of Central Excise, Bangalore-III;

(d) Commissioner of Central Excise, Belgaum;

(e) Commissioner of Central Excise, Guntur;

(f) Commissioner of Central Excise, Hyderabad-I;

(g) Commissioner of Central Excise, Hyderabad-II;

(h) Commissioner of Central Excise, Hyderabad-III;

(i) Commissioner of Central Excise, Vishakhapatnam;

Chief Commissioner of Central Excise, Hyderabad;

(v) (a) Commissioner of Central Excise, Allahabad;

(b) Commissioner of Central Excise, Jamshedpur;

(c) Commissioner of Central Excise, Kanpur-I;

(d) Commissioner of Central Excise, Kanpur-II;

(e) Commissioner of Central Excise, Meerut-I;

(f) Commissioner of Central Excise, Meerut-II;

(g) Commissioner of Central Excise, Patna,

Chief Commissioner of Central Excise, Kanpur;

(vi) (a) Commissioner of Central Excise, Aurangabad;

(b) Commissioner of Central Excise, Mumbai-I;

(c) Commissioner of Central Excise, Mumbai-II;

(d) Commissioner of Central Excise, Mumbai-III;

(e) Commissioner of Central Excise, Mumbai-IV;

(f) Commissioner of Central Excise, Mumbai-V;

(g) Commissioner of Central Excise, Mumbai-VI;

(h) Commissioner of Central Excise, Mumbai-VII;

(i) Commissioner of Central Excise, Nagpur;

(j) Commissioner of Central Excise, Pune-I;

(k) Commissioner of Central Excise, Pune-II;

(l) Commissioner of Central Excise, Goa;

Chief Commissioner of Central Excise, Mumbai;

(vii) (a) Commissioner of Central Excise, Ahmedabad-I;

(b) Commissioner of Central Excise, Ahmedabad-II;

(c) Commissioner of Central Excise, Indore-I;

(d) Commissioner of Central Excise, Indore-II;

(e) Commissioner of Central Excise, Raipur;

(f) Commissioner of Central Excise, Vadodara;

(g) Commissioner of Central Excise, Rajkot;

(h) Commissioner of Central Excise, Surat-I;

(i) Commissioner of Central Excise, Surat-II;

Chief Commissioner of Central Excise, Vadodara;

(7) "duty" means the duty payable under section 3 of the Act;

(8) "free trade zone" means the Kandla Free Trade Zone and the Santa Cruz Electronics Export Processing Zone and includes any other free trade zone which the Central Government may, by notification in the Official Gazette, specify in this behalf;

(9) "Kandla Free Trade Zone" means,-

(i) the Kandla Free Trade Zone comprising the places bearing the survey numbers, 199, 200, 201, 202, 204, 205, 206, 207, 208, 209, 211, 212, 216, 217, 218, 219, 220, 221, 222, 223, 224, 257, 266, 267, 268, 269, 270, 271, 272, 273, 274, 275, 276, 277, 278, 279, 280, 281, 282, 283, 284, 285, 286, 287, 288, 289, 290, 291, 292, 293, 294, 295, 302, 303, 304, 310, 312, 313 and 315 in the taluka of Anjar District of Kutch, State of Gujarat at a distance of 9.6 kilometres from the port of Kandla, and enclosed by a 3.3528 metres high fencing consisting of stone masonry in mild steel bar mesh at the top, extending 1,042.49 metres in the North, 1,529.51 metres in the West, 777.85 metres in the South and 1,847.88 metres in the East; and

(ii) the places bearing the survey numbers, 12, 13, 14, 18, 19, 20, 21, 22, 23, 210, 213, 214, 215, 227, 256, 258, 259, 264, 265, 298, 299, 300, 307, 308, 309, 311, 314, 316, 317, 318, 319, 320, 321, 322, 323, 324, 325, 326, 327, 328 and 331 in the taluka of Anjar, District of Kutch, in the State of Gujarat, at a distance of 9.6 kilometres from the port of Kandla, enclosed partly by 3.3528 metres high fencing consisting of stone masonry in the plinth and mild steel bar mesh at the top and partly by 4.20 metres wall consisting of stone masonry wall upto 3 metres with 1.20 metres barbed wire-fencing at the top.

 The places specified in items (i) and (ii) above combined together extending up to 1552.49 metres in the North, 1512.00 metres in the South, 1849.08 metres in the east and 1560.00 metres in the West;

(10) "Maritime Commissioner" means the Commissioner of Central Excise under whose jurisdiction one or more of the following port, airport or post office of exportation is located, namely :-

(i) Mumbai;

(ii) Calcutta;

(iii) Chennai;

(iv) Paradeep;

(v) Visakhapatnam;

(vi) Cochin;

(vii) Kandla; and

(viii) Tuticorin;

(11) "officer" means a Central Excise Officer;

(12) "procurer" means any person who receives molasses manufactured in a khandsari sugar factory, whether directly from such factory or otherwise, for use in the manufacture of any commodity, whether or not excisable, and is liable for payment of duty assessed on such molasses;

(13) "proper form" means the appropriate form as prescribed in Appendix-I to these rules.

(14) "proper officer" means the officer in whose jurisdiction the land or premises of the producer or any excisable goods, or of any person engaged in any process of production of, or trade in, such goods or containers thereof whether as a grower, curer, wholesale dealer, broker or commission agent or manufacturer, or intended grower, curer, wholesale dealer, broker, commission agent, or manufacturer are situated;

(15) "Santa Cruz Electronics Export Processing Zone" means the Santa Cruz Electronics Export Processing Zone, Mumbai, comprising the places bearing Plot number F.1 in the Marel Industrial Area of Maharashtra Industrial Development Corporation within the village limits of Parjapur and Vyaravli, taluka Andheri, and now in the Registration sub-district and District of Mumbai and Mumbai suburban containing by admeasurement 3,75,013 square metres or thereabout and bounded -on or towards the North, by road and Aarey Milk Colony Land, on or towards the South, by road, on or towards the East, by pipeline and Aarey Milk Colony Land, and on or towards the West, by road.

(16) "treasury" means a treasury of the Central Excise Department -

(A) and includes -

(i) the Reserve Bank of India constituted under the Reserve Bank of India Act, 1934 (2 of 1934);

(ii) the State Bank of India constituted under the State Bank of India Act, 1955 (23 of 1955);

(iii) a subsidiary bank as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959);

(iv) a corresponding new bank specified in the First Schedule to the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970 (5 of 1970);

nominated in this behalf by the Central Government for any particular area for the collection and accounting of duty and other charges payable under the Act and these rules;

(B) but does not include a District Revenue Treasury or a Sub-Treasury;

(17) "unmanufactured products" means excisable goods which are described in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as unmanufactured or cured;

(18) "warehouse" means any place or premises appointed or registered under rule 140.