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Central Excise / Rules

The Central Excise Rules, 1944

Designation of proper Officer under Central Excise Rules, 1994

Chapter I  Preliminary

Rule 1. Short title and extent.
Rule 2. Definitions.
For Notifications under Rule 2 Click here
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.
For Notifications under Rule 4 Click here
Rule 5. Delegation of powers by the Commissioner.
Notification No. 1/99-C.E., dated 5-1-1999
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 8. Omitted.
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 10. Omitted.
Rule 11. Omitted.
Rule 12. Rebate of duty.
Notification No.41/94-C.E. (N.T.), dated 22-9-1994 || 42/94-C.E. (N.T.), dated 22-9-1994 ||
43/94-C.E. (N.T.), dated 22-9-1994 || 44/94-C.E. (N.T.), dated 22-9-1994 ||
46/94-C.E. (N.T.), dated 22-9-1994 || 50/94-C.E.(N.T.), dated 22-9-1994 ||
31/98-C.E. (N.T.), dated 24-8-1998 || 33/98-C.E. (N.T.), dated 24-8-1998
Rule 13. Export in bond of goods on which duty has not been paid.
Notification No. 47/94-C.E. (N.T.), dated 22-9-1994 || 48/94-C.E. (N.T.), dated 22-9-1994 ||
49/94-C.E. (N.T.), dated 22-9-1994 || 51/94-C.E. (N.T.), dated 22-9-1994 ||
16/95-C.E. (N.T.), dated 27-4-1995 || 30/95-C.E. (N.T.), dated 5-7-1995 ||
15/99-C.E. (N.T.), dated 17-2-1999
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 – 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.
Notification No. 33/2000-C.E. (N.T.), dated 7-4-2000.
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.

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.
Notification No. 35/2000-C.E. (N.T.), dated 28-4-2000.
Rule 57AD. Obligation of manufacturer of dutiable and exempted goods.
Rule 57AE. Documents and accounts.
Notification No. 36/2000-C.E. (N.T.), dated 28-4-2000.
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.
Notification No. 28/2000-C.E.(NT), dated 31-3-2000 || Notification No. 30/2000-C.E.(NT), dated 31.3.2000
Notification No. 32/2000-C.E.(NT), dated 31.3.2000.

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.


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.  Notification No. 174/72-C.E., dated 24-7-1972.

E-II. – Tea

Rule 96F. Fixation of areas for the purposes of excise duty.

Notification No. 32/86-C.E., dated 10-2-1986.

Rule 96G. Omitted.

Rule 96H. Omitted.

E-III – Cotton fabrics produced on powerlooms- Special Procedure

Rule 96I – 96MMMMM. Omitted.

E-IV – Vegetable Product

Rule 96N. Omitted.

E-V – Vegetables.

Rule 96O – 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.

Notification No. 109/94-C.E., dated 13-5-1994

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.

Notification No. 27/98-C.E., (NT), dated 18-7-1998.

Rule 96ZJ. Manufacturer”s declaration and accounts.

Rule 96ZK. Exemption from certain provisions; no rebate of excise duty on export.

Notification No. 162/69-C.E., dated 9-6-1969.

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.

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


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.

Notification No. 22/88-C.E.(N.T.), dated 4-8-1988.

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 – 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.

Notification No. 23/86CE , dated 10-2-1986 || Notification No. 24/86-CE, dated 10-2-1986.

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.

Notification No. 25/86-CE, dated 10-2-1986.

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.

Notification No. 7/45-CE., dated 9-6-1945 || Notification No. 14/92-C.E.(NT), dated 14-5-1992

Notification No. 15/92-C.E.(NT), dated 14-5-1992 || Notification No. 21/92-C.E. (NT), dated 7-8-1992

Notification No. 27/92-C.E.(NT), dated 9-10-1992 || Notification No. 22/98-C.E.(NT), dated 4-6-1998

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 despatch.

Rule 187A. Despatch 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.

Notification No. 9/99-C.E.(NT), dated 10-2-1999.

Rule 202. Power to require access to place, vessel or conveyance for inspection or examination of goods.

Notification No. 9/99-C.E.(NT), dated 10-2-1999.

Rule 203. Police to take charge of articles seized.

Rule 204. Issue of summons.

Rule 205. Omitted.

Rule 206. Disposal of things seized.

Notification No. 29/88-C.E., (NT), dated 21-10-1988.

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 or surety 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 issued as at 6.00 P.M. 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.