Central Excise Rules, 1944

THE CENTRAL EXCISE RULES, 1944

The Central Excise Rules, 1944 was notified under Notification No. IV D--C.E., dated: 28/02/1944 and published in the Gazette of India extraordinary, 1944, p.422.

CHAPTER I Preliminary
Rule 1	Short title and extent
Rule 2	Definitions
Rule 3	Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes
CHAPTER II Appointment and powers of officers
Rule 4	Appointment of Officers
Rule 5	Delegation of powers by the Commissioner
Rule 6	Commissioner or Joint Commissioner to exercise the power of any Officer
CHAPTER III Levy and refund of, and exemption from duty
Rule 7	Recovery of duty
Rule 7A	Recovery of duty on molasses produced by a khandsari sugar factory
Rule 7AA	Recovery of duty on articles of apparel manufactured on job work
Rule 8	Omitted by NOTIFICATION NO. 19/88--CE., DATED: 1/7/88(w.e.f 1.7.88 ).
Rule 9	Time and manner of payment of duty
Rule 9A	Date for determination of duty and tariff valuation
Rule 9B	Provisional assessment to duty
Rule 9C	Rules to apply to procurer
Rule 9D	Application of rules in relation to articles of apparel and clothing accessories, not knitted or crocheted
Rule 10	Omitted
Rule 11	Omitted
Rule 12	Rebate of duty
Rule 13	Export in bond of goods on which duty has not been paid
Rule 14	Exporter may enter into a general bond
Rule 14A	Omitted
Rule 14B	Penalty for removing excisable goods, the duty leviable on which exceeds the bond amount
CHAPTER IV Unmanufactured Products
Rule 15 to 42 Omitted
CHAPTER V Manufactured goods, other than salt
A	General
Rule 43	Notice of manufacture to be given
Rule 44	Commissioner may require manufacturer to make prior declaration of factory premises and equipment
Rule 45	Alteration or movement of factory equipment
Rule 46	Marking of premises and equipment
Rule 47	Goods may be stored without payment of duty
Rule 48	Omitted
Rule 49	Payment of duty on fortnightly-basis on removal of goods from the factory premises or from an approved place of removal
Rule 49A	Collection of duty leviable on cellulosic spun yarn and cotton yarn along with the duty on cotton fabrics
Rule 50	Omitted
Rule 51	Packing and weighment of goods
Rule 51A	Removal of goods after payment of duty
Rule 52	Clearance on payment of duty
Rule 52A	Goods to be delivered on an invoice
Rule 52AA	Procedure for issuing invoices under rule 57AE
Rule 52B	Omitted
Rule 53	Daily Stock Account
Rule 53A	Omitted
Rule 54	Monthly returns
Rule 55	Omitted
Rule 56	Taking of samples for excise purposes
Rule 56A	Omitted
Rule 56AA	Omitted
Rule 56B	Special procedure for removal of finished excisable goods or semi-finished goods for certain purposes
Rule 56C	Omitted
Rule 57	Omitted
Rule 57A	Applicability.
Rule 57B	Credit of duty in respect of inputs obtained from small-scale manufacturers.
Rule 57C	Credit to duty not to be allowed if final products are exempt.
Rule 57CC	Adjustment of credit on inputs used in exempted final products or maintenance of separate inventory and accounts of inputs by the manufacturer.
Rule 57D	Credit of duty not to be denied or varied in certain circumstances.
Rule 57E	Adjustment in duty credit.
Rule 57F	Manner of utilisation of the inputs and the credit allowed in respect of duty paid thereon.
Rule 57G	Procedure to be observed by the manufacturer.
Rule 57GG	Procedure to be followed by persons issuing invoices under rule 57G or rule 57T.
Rule 57H	Transitional provisions.
Rule 57I	Recovery of credit wrongly availed of or utilised in an irregular manner.
Rule 57J	Credit of duty in respect of inputs used in an intermediate product.
Rule 57K	Applicability and extent of credit.
Rule 57L	Credit not to be allowed if final products are exempt.
Rule 57M	Credit not to be denied or varied in certain circumstances.
Rule 57N	Manner of utilisation of the credit.
Rule 57O	Procedure to be observed by the manufacturer.
Rule 57P	Disallowance of credit
AAAA. CREDIT OF DUTY PAID ON CAPITAL GOODS USED BY THE MANUFACTURER OF SPECIFIED GOODS
Rule 57Q	Applicability.
Rule 57R	Credit of duty not to be allowed or denied or varied in certain circunstances and adjustment in duty credit.
Rule 57S	Manner of utilisation of the capital goods and the credit allowed in respect of duty paid thereon.
Rule 57T	Procedure to be observed by the manufacturer.
Rule 57U	Recovery of credit wrongly availed of or utilised in an irregular manner.
Rule 57V	Special dispensation in respect of inputs manufactured in factories located in specified areas of North-East Region.
AA Credit of duty paid on excisable goods used as input or capital goods
Rule 57AA	Definitions
Rule 57AB	CENVAT credit
Rule 57AC	Conditions for allowing CENVAT credit
Rule 57AD	Obligation of manufacturer of dutiable and exempted goods
Rule 57AE	Documents and accounts
Rule 57AF	Transfer of credit
Rule 57AG	Transitional provision
Rule 57AH	Recovery of credit wrongly taken
Rule 57AI	Omitted
Rule 57AJ	Special dispensation in respect of inputs manufactured in factories located in specified areas of North East region
Rule 57AK	Power of Central Government to notify goods for deemed credit
B	*Matches*
(Composition for match heads)
Rule 58 - 61	Omitted
Disposal of finished matches
Rule 62	Finished matches to be kept in a secure place
Rule 63	Number of matches which may be packed in boxes
Rule 64	Each box or booklet to bear a Central Excise Stamp
Rule 65	Procurement of Central Excise Stamps
Rule 66	Central Excise Stamps to be kept in a secure place and periodically inspected
Rule 67	Manufacturer to keep account of Central Excise Stamps purchased and used
Rule 68	Manner of affixing Central Excise Stamps
Rule 69	Affixing of Central Excise Stamps to matches redeemed after confiscation
Rule 70	Matches to be packed, affixed with Central Excise Stamps and transferred to store-room immediately after finishing
Rule 71	Method of packing
Rule 72	Examination by proper officer at the factory
Rule 73	Test-check of contents of boxes and booklets
Rule 74	Disposal of matches examined under rule 72 or 73 and of Central Excise Stamps damaged during examination
Rule 75	Deposit of matches in store-room
Rule 76	Matches intended for export may also be deposited in the storeroom
Rule 77	Omitted
Rule 78	Manner of storage in the store-room
Removal of matches from the store-room
Rule 79	Removal of defective matches for reconditioning
Rule 80	Omitted
Rule 81	Omitted
Rule 82	Removal of matches bearing Central Excise Stamps purchased on credit
Rule 82A	Storage of duty paid matches near the factory premises
C	SUGAR
Rule 83 - 92	Omitted

C-I	Khandsari Sugar
Rule 92A - 92F	Omitted
D	*Manufactured Tobacco*
Rule 93	Manufacture and disposal of excisable tobacco products
Rule 94	Daily account of tobacco products manufactured
Rule 95	Omitted
Rule 95A	Special procedure for removal in bond of biris to other premises
E	*Tyres*
Rule 96	Abatement of duty on defective tyres
E-I (a)	— Cotton Fabrics, Jute manufactures and Man-made fabrics
Rule 96A-96D	Omitted
Rule 96DD	Procedure for removal of cotton fabrics or man-made fabrics from one factory to another without
payment of duty for embroidery
E-l (b)	— Cotton yarn, jute twist, yarn, thread, ropes and twine and yarn
(other than cotton yarn or jute yarn)
Rule 96E	Procedure for removal of cotton yarn or jute twist, yarn, thread, ropes and twine from one factory to another without payment of duty
Rule 96EE	Procedure for removal of yarn (other than cotton yarn or jute yarn) from one factory to another without payment of duty
E-II	— Tea
Rule 96F	Fixation of areas for the purposes of excise duty
Rule 96G	Omitted
Rule 96H	Omitted
E-III - Cotton fabrics produced on powerlooms- Special Procedure
Rule 96I to 96MMMMM	Omitted
E-IV - Vegetable Product
Rule 96N	Omitted
*E-V - Vegetables*
Rule 96O to 96ZZZZ	Omitted
VI	— Stainless Steel Pattis or Pattas, or Aluminum Circles
Rule 96ZA	Application to avail of special procedure
Rule 96ZB	Discharge of liability for duty on payment of certain sum
Rule 96ZC	Manufacturer's declaration and accounts
Rule 96ZD	Exemption from certain provisions, no rebate of excise duty on export
Rule 96ZE	Omitted
Rule 96ZF	Provisions regarding new factories and closed factories resuming production
Rule 96ZG	Power to condone failure to apply for special procedure
Rule 96ZGG	Provision regarding factories ceasing to work or reverting to the normal procedure
E-IX	- Embroidery in the piece, in strips or in motifs - Special Procedure
Rule 96ZH	Application to avail of special procedure
Rule 96ZI	Discharge of liability for duty on payment of certain sum
Rule 96ZJ	Manufacturer's declaration and accounts
Rule 96ZK	Exemption from certain provisions; no rebate of excise duty on export
Rule 96ZL	Omitted
Rule 96ZM	Power to condone failure to apply for special procedure
E-X — Patent or proprietary medicines
Rule 96ZN	Marking on labels
Rule 96ZNA	Application to avail of special procedure
Rule 96ZNB	Conditions for availing of special procedure
Rule 96ZNC	Discharge of liability for duty on payment of certain sum, etc.
Rule 96ZND	Procedure for claiming abatement
**E-XI — Non-alloy steel ingots and billets/hot re-rolled products**
Rule 96ZO	Omitted
Rule 96ZP	Omitted
E-XIA - Processed Textile Fabrics
Rule 96ZQ	Omitted
Rule 96ZR - 96ZUU	Omitted
E- XII - Cement
Rule 96ZV	Damaged cement may be returned for reprocessing or for further manufacture to the original factory of production or to any other cement factory
E - XIII - Marble Slabs
Rule 96ZW - 96ZZZZ	Omitted
F	Refunds
Rule 97	Refund of duty on goods returned to factory
Rule 97A	Goods cleared for export may be allowed to be returned to factory
Rule 97B	Excisable goods exported may be allowed to be returned to the factory
Rule 98	Goods not affixed with Central Excise Stamps and unlabelled goods removed for export may be returned
to the factory
Rule 99	Refund of purchase price of unused or damaged Central Excise Stamps
Rule 100	Refund of duty on sugar received for refining
CHAPTER V- A Removal from a free trade zone or from a hundred per cent export-oriented undertaking of excisable goods for home consumption

Rule 100A	Application
Rule 100B	Daily Stock Account
Rule 100C	Maintenance of account-current
Rule 100D	Removal of goods on payment of duty
Rule 100E	Issue of Invoice
Rule 100F	Monthly Return
Rule 100G	Restriction on removal of goods
Rule 100H	Exemption from certain provisions
CHAPTER VI Salt
Rule 101 - 138	Omitted
CHAPTER VII Warehousing
General
Rule 139	Warehousing provisions to apply only to goods specially notified in the Official Gazette
Rule 140	Appointment and registration of warehouses
Rule 141	Receipt of goods at warehouse
Rule 142	Omitted
Rule 143	Owner's power to deal with warehoused goods
Rule 143A	Special provisions with respect to goods processed and manufactured in refineries
Rule 144	Goods not to be taken out of warehouse except as provided by these rules
Rule 145	Period for which goods may remain warehoused
Rule 145A	Goods in private warehouse to be cleared on cancellation of registration certificate
Rule 146	Mode of calculating quantity of goods warehoused
Rule 147	Power to remit duty on warehoused goods lost or destroyed
Rule 148	Responsibility of warehouse-keeper
Rule 149	Destruction of unusable material, waste and other refuse
Rule 150	Excisable goods may be lodged in Customs bonded warehouse under certain conditions
Rule 151	Omitted
**Removal of goods from one warehouse to another**
Rule 152	Goods may be removed from one warehouse to another
Rule 153 to 155 Omitted
Rule 156	Certificate regarding consignee to be produced
Rule 156A	Procedure in respect of goods removed from one warehouse to another
Rule 156B	Failure to present triplicate application
Removal of goods from a warehouse
Rule 157	Clearance of goods for home consumption
Rule 158	Form of application for clearance of goods
Rule 159	Re-assessment
Rule 160	If goods are improperly removed from warehouse or allowed to remain beyond time fixed, or lost, or destroyed, Commissioner may demand duty, etc
Rule 161	Procedure on failure to pay duty, etc
Rule 162	Noting removal of goods
Rule 162A	Omitted
Public Warehouses
Rule 163	Warrant to be given when goods are lodged in a public warehouse
Rule 164	Owner of goods to pay such dues when demanded
Rule 165	Access of owner to warehoused goods
Rule 166	Keeper of public warehouse solely responsible for safety of goods stored therein
Rule 167	Payment of rent and warehouse dues
Rule 168	Keeper of public warehouse to keep record of all entries into, operations in, and removals from his warehouse
Rule 169	Public warehouse to be locked
Rule 170	Expenses of carriage, packing, etc , to be borne by owners
Private Warehouses
Rule 171	Wholesale dealer in excisable goods may receive such goods into a private warehouse without payment of duty
Rule 172	Private warehouses to contain only goods belonging to warehouse owner or held by him as a broker or a commission agent and only goods on which duty has not been paid
Rule 173	Registered person of private warehouse to keep record of all entries into, operations in, and removals from his warehouse
CHAPTER VII-A Removal of excisable goods on determination of duty by producers, manufacturers or private warehouse licensees
Rule 173A	Application
Rule 173B	Assessee to file declaration of goods produced or manufactured in the factory
Rule 173C	Procedure regarding valuation of goods assessable ad valorem
Rule 173CC	Omitted
Rule 173D	Omitted
Rule 173E	Determination of normal production
Rule 173F	Assessee to determine the duty due on the goods and to remove them on payment thereof
Rule 173FF	Omitted
Rule 173G	Procedure to be followed by the assessee
Rule 173GG	Omitted
Rule 173H	Retention in, or bringing into, a factory or warehouse, of duty-paid goods
Rule 173I	Scrutiny by the proper officer
Rule 173J	Omitted
Rule 173K	Omitted
Rule 173L	Refund of duty on goods returned to factory
Rule 173M	Goods cleared for export to be returned to the factory
Rule 173MM	Procedure in respect of exported goods subsequently re-imported and returned to the factory
Rule 173N	Procedure in respect of warehoused goods
Rule 173O	Omitted
Rule 173P	Remission of duty on goods used for special industrial purposes
Rule 173PP	Omitted
Rule 173PPP	Omitted
Rule173Q	Confiscation and penalty
CHAPTER VII-B Refund
Rule 173S	Application for refund of duty
CHAPTER VIII Registration
Rule 174	Registration of certain persons
Rule 174A - 184	Omitted
CHAPTER IX Export under claim for rebate of duty or under bond
Rule 185	Proper numbering of packages meant for export
Rule 186	Omitted
Rule 187	Sealing of goods and examination at place of dispatch
Rule 187A	Dispatch of goods without examination
Rule 187B	Examination of goods at the place of export
Rule 188	Omitted
Rule 189	Presentation of claim for rebate
Rule 189A - 191	Omitted
CHAPTER X Remission of duty on goods used for special industrial purposes
Rule 192	Application for concession
Rule 193	Packing and transport of concessional goods
Rule 194	Storage and accounts
Rule 195	Disposal of refuse of excisable goods
Rule 196	Duty leviable on excisable goods not duly accounted for
Rule 196A	Surplus excisable goods
Rule 196AA	Transfer of excisable goods
Rule 196B	Disposal of defective or damaged excisable goods
Rule 196BB	Movement of excisable goods
CHAPTER XI Entry, search, seizure and investigation
Rule 197	Authorised Officers to have free access to premises, equipment, stocks and accounts of dealers in excisable goods
Rule 198	Penalty for obstruction or giving false or misleading information
Rule 199	Power to detain person and examine goods
Rule 200	Power to stop and search vessels, carts, etc , and to seize goods which appear to be contraband
Rule 201	Power to enter and search
Rule 202	Power to require access to place, vessel or conveyance for inspection or examination of goods
Rule 203	Police to take charge of articles seized
Rule 204	Issue of summons
Rule 205	Omitted
Rule 206	Disposal of things seized
Rule 207	Charge by whom to be preferred
Rule 208	Customs Officers to exercise the same powers as Central Excise Officers
CHAPTER XII Penalties and confiscations
Rule 209	Confiscation and penalty
Rule 209A	Penalty for certain offences
Rule 210	General penalty
Rule 210A	Composition of offences
Rule 211	On confiscation, property to vest in Central Government
Rule 212	Disposal of goods confiscated
Rule 212A	Storage charges in respect of goods confiscated and redeemed
CHAPTER XII-A Appeals to Commissioner (Appeals)
Rule 213	Form of appeal to Commissioner (Appeals)
Rule 214	Form of application to the Commissioner (Appeals)
Rule 215	Production of additional evidence before Commissioner (Appeals)
CHAPTER XII-B Appeals to Appellate Tribunal
Rule 216	Form of appeal, etc , to the Appellate Tribunal
Rule 217	Form of application to the Appellate Tribunal
Rule 218	Form of application to the High Court
CHAPTER XII-BB Revision by Central Government
Rule 218A	Form of revision application to the Central Government
Rule 218B	Procedure for filing revision application
CHAPTER XII-C Other matters relating to Appeals
Rule 219	Procedure for filing appeals etc
CHAPTER XIII Matters relating to settlement of cases
Rule 220	Form and manner of application
Rule 220A	Disclosure of information in the application for settlement of cases
Rule 220B	Manner of provisional attachment of property
Rule 220C	Fee for copies of reports
CHAPTER XIV Miscellaneous
Rule 221	Responsibility of a corporate body for making declaration and obtaining registration certificate
Rule 221A	Exemption from execution of bonds by Central Government undertakings and furnishing of security orsurety by State Government undertakings
Rule 222	Omitted
Rule 223	Stocks of excisable goods to be stored in an orderly manner
Rule 223A	Account of stock of goods in a factory or warehouse to be taken and balance to be struck
Rule 223B	Declaration of stock of goods and information regarding the serial number of the last gate-pass issuedas at 6:00 PM on the day preceding the Budget day
Rule 224	Restrictions on removal of goods
Rule 224A	Cancellation of Central Excise documents
Rule 224B	Duplicates of documents may be granted on payment of fees
Rule 224C	Omitted
Rule 225	Producer or manufacturer liable for removal of goods by any person
Rule 226	Omitted
Rule 226A	Electronic maintenance of generation of records, returns and documents using computer
Rule 227	Provision and maintenance of weighing and measuring apparatus
Rule 228	Provision and maintenance of locks
Rule 229	Provision of accommodation at factory or warehouse
Rule 230	Goods, plant and machinery chargeable with duty not paid
Rule 231	Matches and excisable tobacco products not to be sold except in prescribed containers bearing a Central Excise Stamp or label
Rule 232	Officer shall not disclose information learned in his official capacity
Rule 232A	Publication of names and other particulars of persons
Rule 232B	Qualifications for authorized representatives
Rule 232C	Authority under section 35Q(5)(b)
Rule 233	Power to issue supplementary instructions
Rule 233A	Issue of show cause notice before confiscation of any property or imposition of any penalty
Rule 233B	Procedure to be followed in cases where duty is paid under protest
Rule 234	Cancellation of former rules, orders and notifications