The Institute of Chartered Accountants of India

CENTRAL EXCISE RULES

CENTRAL EXCISE RULES, 2002

Rule	Subject
RULE 1	Commencement Short title, extent and 1.
RULE 2	Definitions
RULE 3	Appointment and jurisdiction of Central Excise Officers
RULE 4	Duty payable on removal
RULE 5	Date for determination of duty and tariff valuation
RULE 6	Assessment of duty
RULE 7	Provisional assessment
RULE 8	Manner of payment
RULE 8A	Manner of payment in respect of specified goods on which excise duty has been imposed with effect from 1st March, 2002
RULE 9	Registration
RULE 10	Daily stock account
RULE 11	Goods to be removed on invoice
RULE 12	Filing of return
RULE 12A	Filing of return in respect of specified goods on which excise duty has been imposed on and from the 1st March, 2002
RULE12AA	Job work in article of jewellery
RULE 12BB	Procedure and facilities for large taxpayer
RULE 12C	Maintenance of records and payment of duty by the independent weaver 12C. of unprocessed fabrics
RULE 15	Special procedure for payment of duty
RULE 16	Credit of duty on goods brought to the factory
RULE 16A	Removal of goods for job work, etc
RULE 16B	procedure for removal of semi-finished goods for certain Special purposes
RULE 16C	Special procedure for removal of excisable goods for carrying out tests
RULE 17	Removal of goods by a Hundred per cent. Export-Oriented Undertaking for Domestic Tariff Area
RULE18	Rebate of duty
RULE 19	Export without payment of duty
RULE 20	Warehousing provisions
RULE 21	Remission of duty
RULE 22	Access to a registered premises
RULE 23	Power to stop and search
RULE 24	Power to detain or seize goods
RULE 25	Confiscation and penalty
RULE 26	Penalty for certain offences
RULE 27	General penalty
RULE 28	Confiscated property to vest in Central Government
RULE 29	Disposal of confiscated goods
RULE 30	Storage charges in respect of goods confiscated and redeemed
RULE 31	Power to issue supplementary instructions
RULE 33	Transitional provision

CENTRAL EXCISE RULES

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