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TMI BlogThe Central Excise (No. 2) Rules, 2001.(Superseded vide Notification No. 4/2002-C.E., (N.T.), dated 1-3-2002)X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessed or a producer or manufacturer of excisable goods or a registered person of a private warehouse in which excisable goods are stored and includes an authorized agent of such person; (d) "Board" means the Central Board of Excise and Customs constituted under the Central Board of Revenue Act, 1963 (54 of 1963); (e) "duty" means the duty payable under section 3 of the Act; (f) "notification" means the notification published in the Official Gazette; (g) "proper form" means the appropriate form as may be notified by the Board; (h) "warehouse" means any place or premises registered under rule 9; and (i) words and expressions used herein but not defined and defined in the Act shall have the meanings respectively assigned to them in the Act. 3. Appointment and jurisdiction of Central Excise Officers.- (1) The Board may, by notification, appoint such person as it thinks fit to be Central Excise Officer or to exercise all or any of the powers conferred by these rules, on such officer. (2) The Board may, by notification, specify the jurisdiction of a Chief Commissioner of Central Excise, Commissioner of Central Excise or Commissioner of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his behalf and the job worker so authorised undertakes to discharge all liabilities and comply with all the provisions of these rules. Explanation I.- For the purposes of this sub-rule, the expression "job worker" shall be deemed to mean the person who undertakes the process or processes that brings into existence the finished goods, complete in all respects, falling under Chapter 62 of the said First Schedule, in his factory. For the removal of doubt, it is further clarified that the job-worker may also get part of the processing required for the manufacture of the said goods done by another person but should bring back the same for the completion of the manufacturing process in his factory. Explanation II.- For the purposes of this rule, excisable goods manufactured in a factory and utilised, as such or after subjecting to any process, for the manufacture of any other commodity, in such factory shall be deemed to have been removed from such factory immediately before such utilisation. 5. Date for determination of duty and tariff valuation.- (1) The rate of duty or tariff value applicable to any excisable goods , other than khandsari molasses, shall be the rate or v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the order issued under sub-rule (1): Provided that the period specified in this sub-rule may, on sufficient cause being shown and the reasons to be recorded in writing, be extended by the Commissioner of Central Excise for a further period not exceeding six months and by the Chief Commissioner of Central Excise for such further period as he may deem fit. (4) The assessee shall be liable to pay interest on any amount payable to Central Government, consequent to order for final assessment under sub-rule (3), at the rate of twenty four percent per annum from the first day of the month succeeding the month for which such amount is determined, till the date of payment thereof. (5) Where the assessee is entitled to a refund consequent to order for final assessment under sub-rule (3), subject to sub-rule (6) there shall be paid an interest on such refund at the rate of fifteen percent per annum from the first day of the month succeeding the month for which such refund is determined, till the date of refund. (6) Any amount of refund determined under sub-rule (3) shall be credited to the Consumer Welfare Fund: Provided the amount of refund, instead of being credited to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Commissioner of Central Excise, as the case may be, in this regard or till such date on which all dues are paid, whichever is later, and during this period the assessee shall be required to pay excise duty for each consignment by debit to the account current and in the event of any failure, it shall be deemed that such goods have been cleared without payment of duty and the consequences and penalties as provided in these rules shall follow. 9. Registration.- (1) Every person, who produces, manufactures, carries on trade, holds private store-room or warehouse or otherwise uses excisable goods, shall get registered: Provided that a registration obtained under rule 174 of the Central Excise Rules, 1944 shall be deemed to be as valid as the registration made under this sub-rule for the purpose of these rules. (2) The Board, may, by notification, and subject to such conditions or limitations as may be specified in such notification, specify person or class of persons who may not require such registration. (3) The registration under sub-rule (1) shall be subject to such conditions, safeguards and procedure as may be notified by the Board. 10. Daily stock account.- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elates: Provided that where an assessee is availing of the exemption under a notification based on the value of clearances in a financial year, he shall file a quarterly return in proper form, of production and removal of goods and other relevant particulars, within twenty days after the close of the quarter to which the return relates. 13. Duty on matches .- The duty on matches shall be paid by affixing to each box or booklet a Government Central Excise Stamp of a value appropriate to the rate of duty, and where such boxes or booklets are issued in packages, each package shall be reckoned by the manufacturer as his minimum unit of distribution and shall bear the manufacturer's trade label and a mark clearly showing the class of matches contained in the package. 14. Procedure for procurement of central excise stamps and maintenance of records for production and removal of matches.- The Board may, by notification, specify the procedure for procurement, accounting and disposal of Central Excise Stamps and matters pertaining to production, storage, control, removal and payment of duty on matches. 15. Special procedure for payment of duty.- (1) The Central Governme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain in proper form appropriate account relating to production, description of goods, quantity removed, duty paid and each removal shall be made on an invoice. (3) The unit shall submit a monthly return to the Superintendent of Central Excise, within ten days from the close of the month to which the return relates, in respect of the goods removed to domestic tariff area in such form as may be notified by the Board for this purpose. 18. Rebate of duty.- Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of suchgoods and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification. Explanation.- "Export" includes goods shipped as provision or stores for use on board a ship proceeding to a foreign port or supplied to a foreign going aircraft. 19. Export without payment of duty .- (1) Any excisable goods may be exported without payment of duty from a factory of the producer or the manufacturer or the warehouse or any other premises, as may be approve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case may be," has been substituted: Provided further that where such duty exceeds two thousand five hundred rupees but does not exceed five thousand rupees, the provisions of this rule shall have effect as if for the expression "Commissioner", the expression " Joint Commissioner of Central Excise or Additional Commissioner of Central Excise, as the case may be, " has been substituted. 22. Access to a registered premises.- (1) An officer empowered by the Commissioner in this behalf shall have access to any premises registered under these rules for the purpose of carrying out any scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. (2) Every assessee shall furnish to the officer empowered under sub-rule (1), a list in duplicate, of all the records prepared or maintained by the assessee for accounting of transactions in regard to receipt, purchase, manufacture, storage, sales or delivery of the goods including inputs and capital goods. (3) Every assessee shall, on demand make available to the officer empowered under sub-rule (1) or the audit party deputed by the Commissioner or the Comptroller and Auditor General of India,- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or rupees ten thousand, whichever is greater. 27. General penalty.- A breach of these rules shall, where no other penalty is provided herein or in the Act, be punishable with a penalty which may extend to five thousand rupees and with confiscation of the goods in respect of which the offence is committed. 28. On confiscation, property to vest in the Central Government.- (1) When any goods are confiscated under these rules, such thing shall thereupon vest in the Central Government . (2) The Central Excise Officer adjudging confiscation shall take and hold possession of the things confiscated, and every Officer of Police, on the requisition of such Central Excise Officer, shall assist him in taking and holding such possession. 29. Disposal of goods confiscated.- Goods of which confiscation has been adjudged and in respect of which the option of paying a fine in lieu of confiscation has not been exercised, shall be sol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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