Central Excise Rules, 1944


Section
Section Title
  INTRODUCTION
  1. SHORT TITLE AND EXTENT
  2. DEFINITIONS
  3. AGENT OF OWNER OF GOODS, FACTORY OR WAREHOUSE TO BE DEEMED OWNER FOR CERTAIN PURPOSES
  4. APPOINTMENT OF OFFICERS
  5. DELEGATION OF POWERS BY THE COMMISSIONER
  6. COMMISSIONER OR DEPUTY COMMISSIONER TO EXERCISE THE POWER OF ANY OFFICER
  7. RECOVERY OF DUTY
  7A. RECOVERY OF DUTY ON MOLASSES PRODUCED BY A KHANDSARI SUGAR FACTORY
  8. Omitted
  9. TIME AND MANNER OF PAYMENT OF DUTY
  9A. DATE FOR DETERMINATION OF DUTY AND TARIFF VALUATION
  9B. PROVISIONAL ASSESSMENT TO DUTY
  9C. RULES TO APPLY TO PROCURER
  10. Omitted
  11. Omitted
  12. REBATE OF DUTY
  13. EXPORT IN BOND OF GOODS ON WHICH DUTY HAS NOT BEEN PAID
  14. EXPORTER MAY ENTER INTO A GENERAL BOND
  14A. PENALTY FOR FAILURE TO FURNISH PROOF OF EXPORT WITHIN THE PRESCRIBED PERIOD
  14B. PENALTY FOR REMOVING EXCISABLE GOODS, THE DUTY LEVIABLE ON WHICH EXCEEDS THE BOND AMOUNT
  15 TO 42: OMITTED
  43. NOTICE OF MANUFACTURE TO BE GIVEN
  44. COMMISSIONER MAY REQUIRE MANUFACTURER TO MAKE PRIOR DECLARATION OF FACTORY PREMISES AND EQUIPMENT
  45. ALTERATION OR MOVEMENT OF FACTORY EQUIPMENT
  46. MARKING OF PREMISES AND EQUIPMENT
  47. GOODS MAY BE STORED WITHOUT PAYMENT OF DUTY
  48. OMITTED
  49. DUTY CHARGEABLE ONLY ON REMOVAL OF THE GOODS FROM THE FACTORY, PREMISES OR FROM AN APPROVED PLACE OF STORAGE
  49A. Collection of duty leviable on cellulosic spun yarn and cotton yarn along with the duty on cotton fabrics
  50. OMITTED
  51. PACKING AND WEIGHMENT OF GOODS
  51A. REMOVAL OF GOODS AFTER PAYMENT OF DUTY
  52. CLEARANCE ON PAYMENT OF DUTY
  52A. GOODS TO BE DELIVERED ON AN INVOICE
  52B. Omitted
  53. DAILY STOCK ACCOUNT
  53A. OMITTED
  54. MONTHLY RETURNS
  55. RETURN OF MATERIALS USED AND OF GOODS MANUFACTURED: OMITTED
  56. TAKING OF SAMPLES FOR EXCISE PURPOSES
  56A. OMITTED
  56AA. CREDIT OF DUTY PAID ON CERTAIN EXCISABLE GOODS CLEARED FROM A FACTORY FOR HOME CONSUMPTION UNDER CERTAIN CIRCUMSTANCES
  56B. Special procedure for removal of finished excisable goods or semi-finished goods for certain purposes
  56C. OMITTED
  57. OFFENCES AND PENALTIES
  57A. APPLICABILITY
  57B. ELIGIBILITY OF CREDIT OF DUTY ON CERTAIN INPUTS
  57C. Credit of duty not to be allowed if final products are exempt:
  57CC. ADJUSTMENT OF CREDIT ON INPUTS USED IN EXEMPTED FINAL PRODUCTS OR MAINTENANCE OF SEPARATE INVENTORY AND ACCOUNTS OF INPUTS BY THE MANUFACTURER
  57D. CREDIT OF DUTY NOT TO BE DENIED OR VARIED IN CERTAIN CIRCUMSTANCES
  57E. ADJUSTMENT IN DUTY CREDIT
  57F. Manner of utilisation of inputs and the credit allowed in respect of duty paid thereon
  57G. PROCEDURE TO BE OBSERVED BY THE MANUFACTURER
  57H. TRANSITIONAL PROVISIONS
  57I. RECOVERY OF CREDIT WRONGLY AVAILED OF OR UTILISED IN AN IRREGULAR MANNER
  57J. CREDIT OF DUTY IN RESPECT OF INPUTS USED IN AN INTERMEDIATE PRODUCT
  57K. APPLICABILITY AND EXTENT OF CREDIT
  57L. CREDIT NOT TO BE ALLOWED IF FINAL PRODUCTS ARE EXEMPT
  57M. CREDIT NOT TO BE DENIED OR VARIED IN CERTAIN CIRCUMSTANCES
  57N. MANNER OF UTILISATION OF THE CREDIT
  57O. PROCEDURE TO BE OBSERVED BY THE MANUFACTURER
  57P. DISALLOWANCE OF CREDIT
  57Q. APPLICABILITY
  57R.Credit of duty not to be allowed or denied or varied in certain circumstances and adjustment in duty credit
  57S.Manner of utilisation of the capital goods and the credit allowed in respect of duty paid thereon
  57T. PROCEDURE TO BE OBSERVED BY THE MANUFACTURER
  57U. RECOVERY OF CREDIT WRONGLY AVAILED OF OR UTILISED IN AN IRREGULAR MANNER
  58. TO 61: OMITTED
  62. FINISHED MATCHES TO BE KEPT IN SECURE PLACE
  63. NUMBER OF MATCHES WHICH MAY BE PACKED IN BOXES
  64. EACH BOX OR BOOKLET TO BEAR A CENTRAL EXCISE STAMP
  65.Procurement of Central Excise Stamps
  66. CENTRAL EXCISE STAMPS TO BE KEPT IN A SECURE PLACE AND PERIODICALLY INSPECTED
  67. MANUFACTURER TO KEEP ACCOUNT OF CENTRAL EXCISE STAMPS PURCHASED AND USED
  68. MANNER OF AFFIXING CENTRAL EXCISE STAMPS
  69. AFFIXING OF CENTRAL EXCISE STAMPS TO MATCHES REDEEMED AFTER CONFISCATION
  70. MATCHES TO BE PACKED AFFIXED WITH CENTRAL EXCISE STAMPS AND TRANSFERRED TO STOREROOM IMMEDIATELY AFTER FINISHING
  71. METHOD OF PACKING
  72. EXAMINATION BY PROPER OFFICER AT THE FACTORY
  73. TEST-CHECK OF CONTENTS OF BOXES AND BOOKLETS
  74. DISPOSAL OF MATCHES EXAMINED UNDER RULE 72 OR 73 AND OF CENTRAL EXCISE STAMPS DAMAGED DURING EXAMINATION
  75. DEPOSIT OF MATCHES IN STOREROOM
  76. MATCHES INTENDED FOR EXPORT MAY ALSO BE DEPOSITED IN THE STOREROOM
  77. OMITTED
  78. MANNER OF STORAGE IN THE STOREROOM
  79. Removal of defective matches for reconditioning
  80. Omitted
  81. Omitted
  82. REMOVAL OF MATCHES BEARING CENTRAL EXCISE STAMPS PURCHASED ON CREDIT
  82A. STORAGE OF DUTY PAID MATCHES NEAR THE FACTORY PREMISES
  83. MAINTENANCE OF ACCOUNTS AT FACTORIES PRODUCING, WHETHER EXCLUSIVELY OR NOT, SUGAR OTHER THAN KHANDSARI AND PALMYRA SUGAR
  84. SEPARATE ACCOUNTS AND RETURNS TO BE MAINTAINED FOR EACH KIND OF SUGAR MANUFACTURED
  85. DETERMINATION OF DISPUTE AS TO SUCROSE CONTENT OF SUGAR
  86. DAMAGED SUGAR MAY BE RETURNED TO FACTORY FOR REFINING
  87. NOTICE OF REMOVAL OR RECEIPT OF SUGAR FOR REFINING TO BE GIVEN
  88. RECEIPT OF SUGAR FOR CRUSHING
  89. MANUFACTURER TO DECLARE ANALYTICAL PARTICULARS OF INTERMEDIATE OR RESIDUAL PRODUCTS
  90. MANUFACTURER TO NOTIFY INTENTION TO MANUFACTURE SUGAR FROM PALMYRA PRODUCTS
  91. STOCK-TAKING OF MATERIAL IN PROCESS AT FACTORIES, MAKING BOTH CANE SUGAR AND PALMYRA SUGAR
  92. SAMPLES TAKEN FOR EXCISE PURPOSES TO BE DEEMED REPRESENTATIVE OF WHOLE CONTENTS OF VESSEL FROM WHICH TAKEN
  92A. Omitted
  92B. Omitted
  92C. Omitted
  92D. Omitted
  92E. Omitted
  92F. Omitted
  93. MANUFACTURE AND DISPOSAL OF EXCISABLE TOBACCO PRODUCTS
  94. DAILY ACCOUNT OF TOBACCO PRODUCTS MANUFACTURED
  95. Omitted
  95A. SPECIAL PROCEDURE FOR REMOVAL IN BOND OF BIRIS TO OTHER PREMISES
  96. ABATEMENT OF DUTY ON DEFECTIVE TYRES
  96A. Omitted
  96B. Omitted
  96C. Omitted
  96D. Omitted
  96DD. PROCEDURE FOR REMOVAL OF COTTON FABRICS OR MAN-MADE FABRICS FROM ONE FACTORY TO ANOTHER WITHOUT PAYMENT OF DUTY FOR EMBROIDERY
  96E. PROCEDURE FOR REMOVAL OF COTTON YARN OR JUTE TWIST, YARN, THREAD, ROPES AND TWINE FROM ONE FACTORY TO ANOTHER WITHOUT PAYMENT OF DUTY
  96EE. PROCEDURE FOR REMOVAL OF YARN (OTHER THAN COTTON YARN OR JUTE YARN) FROM ONE FACTORY TO ANOTHER WITHOUT PAYMENT OF DUTY
  96F. FIXATION OF AREAS FOR THE PURPOSES OF EXCISE DUTY
  96G. MANUFACTURE OF TEA FROM GREEN LEAVES GROWN IN OTHER AREAS
  96H. PACKAGE TEA, LOOSE TEA ACCOUNT
  96-I to 96MMMM: Omitted
  96N. Omitted
  96-O to 96U. Omitted
  96-V to 96X. Omitted
  96-Y to 96ZZZZ Omitted
  96ZA. APPLICATION TO AVAIL OF SPECIAL PROCEDURE
  96ZB. DISCHARGE OF LIABILITY FOR DUTY ON PAYMENT OF CERTAIN SUM
  96ZC. MANUFACTURER
  96ZD. EXEMPTION Form CERTAIN PROVISIONS, NO REBATE OF EXCISE DUTY ON EXPORT
  96ZE. PENALTY FOR MIS-DECLARATION
  96ZF. PROVISIONS REGARDING NEW FACTORIES AND CLOSED FACTORIES RESUMING PRODUCTION
  96ZG. POWER TO CONDONE FAILURE TO APPLY FOR SPECIAL PROCEDURE
  96ZGG. PROVISION REGARDING FACTORIES CEASING TO WORK OR REVERTING TO THE NORMAL PROCEDURE
  96ZH. APPLICATION TO AVAIL OF SPECIAL PROCEDURE
  96ZI. DISCHARGE OF LIABILITY FOR DUTY ON PAYMENT OF CERTAIN SUM
  96ZJ. MANUFACTURER
  96ZK. EXEMPTION FROM CERTAIN PROVISIONS; NO REBATE OF EXCISE DUTY ON EXPORT
  96ZL. PENALTY FOR MIS-DECLARATION
  96ZM. POWER TO CONDONE FAILURE TO APPLY FOR SPECIAL PROCEDURE
  96ZN. MARKING ON LABELS
  products96ZO.Procedure to be followed by the manufacturer of ingots and billets:
  96ZP. Procedure to be followed by the manufacturer of hot re rolled products:
  96ZQ. Procedure to be followed by the independent processor of textile fabrics:
  96ZR. Omitted
  96ZS. Omitted
  96ZT.
  96ZU to 96ZUU.
  96ZV. DAMAGED CEMENT MAY BE RETURNED FOR REPROCESSING OR FOR FURTHER MANUFACTURE TO THE ORIGINAL FACTORY OF PRODUCTION OR TO ANY OTHER CEMENT FACTORY
  96ZW to 96ZZZZ: Omitted
  97. REFUND OF DUTY ON GOODS RETURNED TO FACTORY
  97A. Goods cleared for export may be allowed to be returned to factory:
  97B. EXCISABLE GOODS EXPORTED MAY BE ALLOWED TO BE RETURNED TO THE FACTORY
  98. GOODS NOT AFFIXED WITH CENTRAL EXCISE STAMPS AND UNLABELLED GOODS REMOVED FOR EXPORT MAY BE RETURNED TO THE FACTORY
  99. REFUND OF PURCHASE PRICE OF UNUSED OR DAMAGED CENTRAL EXCISE STAMPS
  100. REFUND OF DUTY ON SUGAR RECEIVED FOR REFINING
  100A. APPLICATION
  100B. DAILY STOCK ACCOUNT
  100C. MAINTENANCE OF ACCOUNT-CURRENT
  100D. REMOVAL OF GOODS ON PAYMENT OF DUTY
  100E. ISSUE OF INVOICE
  100F. MONTHLY RETURN
  100G. RESTRICTIONS ON REMOVAL OF GOODS
  100H. EXEMPTION FROM CERTAIN PROVISIONS
  101. OMITTED
  102. OMITTED
  103. OMITTED
  104. OMITTED
  105. OMITTED
  106. OMITTED
  107. OMITTED
  108. OMITTED
  109. OMITTED
  110. OMITTED
  111. OMITTED
  112. OMITTED
  113. OMITTED
  114. OMITTED
  115. OMITTED
  116. OMITTED
  117. OMITTED
  118. OMITTED
  119. OMITTED
  120. OMITTED
  121. OMITTED
  122. OMITTED
  123. OMITTED
  124. OMITTED
  125. OMITTED
  126. OMITTED
  127. OMITTED
  128. OMITTED
  129. OMITTED
  130. OMITTED
  131. OMITTED
  132. OMITTED
  133. OMITTED
  134. OMITTED
  135. OMITTED
  136. OMITTED
  137. OMITTED
  138. OMITTED
  139. WAREHOUSING PROVISIONS TO APPLY ONLY TO GOODS SPECIALLY NOTIFIED IN THE OFFICIAL GAZETTE
  140. APPOINTMENT AND REGISTRATION OF WAREHOUSES
  141. RECEIPT OF GOODS AT WAREHOUSE
  142. Omitted
  143. OWNER
  143A. SPECIAL PROVISIONS WITH RESPECT TO GOODS PROCESSED AND MANUFACTURED IN REFINERIES
  144. GOODS NOT TO BE TAKEN OUT OF WAREHOUSE EXCEPT AS PROVIDED BY THESE RULES
  145. PERIOD FOR WHICH GOODS MAY REMAIN WAREHOUSED
  145A. GOODS IN PRIVATE WAREHOUSE TO BE CLEARED ON CANCELLATION OF REGISTRATION CERTIFICATE
  146. MODE OF CALCULATING QUANTITY OF GOODS WAREHOUSED
  147. POWER TO REMIT DUTY ON WAREHOUSED GOODS LOST OR DESTROYED
  148. RESPONSIBILITY OF WAREHOUSE-KEEPER
  149. DESTRUCTION OF UNUSABLE MATERIAL, WASTE AND OTHER REFUSE
  150. EXCISABLE GOODS MAY BE LODGED IN CUSTOMS BONDED WAREHOUSE UNDER CERTAIN CONDITIONS
  151. OFFENCES WITH RESPECT TO WAREHOUSING
  152. GOODS MAY BE REMOVED FROM ONE WAREHOUSE TO ANOTHER
  153 to 155. Omitted
  156. CERTIFICATE REGARDING CONSIGNEE TO BE PRODUCED
  156A. PROCEDURE IN RESPECT OF EXCISABLE GOODS REMOVED FROM ONE FACTORY OR A WAREHOUSE TO ANOTHER
  156B.Failure to receive re-warehousing certificate:
  157. CLEARANCE OF GOODS FOR HOME CONSUMPTION
  158. Form OF APPLICATION FOR CLEARANCE OF GOODS
  159. RE-ASSESSMENT
  160. IF GOODS ARE IMPROPERLY REMOVED FROM WAREHOUSE OR ALLOWED TO REMAIN BEYOND TIME FIXED, OR LOST, OR DESTROYED, COMMISSIONER MAY DEMAND DUTY, ETC
  161. PROCEDURE ON FAILURE TO PAY DUTY, ETC
  162. NOTING REMOVAL OF GOODS
  162A. Omitted
  163. WARRANT TO BE GIVEN WHEN GOODS ARE LODGED IN A PUBLIC WAREHOUSE
  164. OWNER OF GOODS TO PAY SUCH DUES WHEN DEMANDED
  165. ACCESS OF OWNER TO WAREHOUSED GOODS
  166. KEEPER OF PUBLIC WAREHOUSE SOLELY RESPONSIBLE FOR SAFETY OF GOODS STORED THEREIN
  167. PAYMENT OF RENT AND WAREHOUSE DUES
  168. KEEPER OF PUBLIC WAREHOUSE TO KEEP RECORD OF ALL ENTRIES INTO, OPERATIONS IN, AND REMOVALS FROM HIS WAREHOUSE
  169. PUBLIC WAREHOUSE TO BE LOCKED
  170. EXPENSES OF CARRIAGE, PACKING, ETC
  171. WHOLESALE DEALER IN EXCISABLE GOODS MAY RECEIVE SUCH GOODS INTO A PRIVATE WAREHOUSE WITHOUT PAYMENT OF DUTY
  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
  173. REGISTERED PERSON OF PRIVATE WAREHOUSE TO KEEP RECORD OF ALL ENTRIES INTO, OPERATIONS IN, AND REMOVALS FROM HIS WAREHOUSE
  173A. APPLICATION
  173B. ASSESSEE TO FILE DECLARATION OF GOODS PRODUCED OR MANUFACTURED IN THE FACTORY
  173C. PROCEDURE REGARDING VALUATION OF GOODS ASSESSABLE AD VALOREM
  173CC.Omitted
  173D. Omitted
  173E. DETERMINATION OF NORMAL PRODUCTION
  173FF. Omitted
  173G. PROCEDURE TO BE FOLLOWED BY THE ASSESSEE
  173GG. STORAGE OF DUTY-PAID GOODS NEAR THE FACTORY PREMISES
  173H. RETENTION IN, OR BRINGING INTO, A FACTORY OR WAREHOUSE, OF DUTY-PAID GOODS
  173-I. SCRUTINY BY THE PROPER OFFICER.
  173J. Omitted
  173K. SPECIAL PROCEDURE FOR MOVEMENT OF DUTY-PAID MATERIALS OR COMPONENT PARTS FOR USE IN THE MANUFACTURE OF FINISHED EXCISABLE GOODS OTHER THAN THE DECLARED EXCISABLE GOODS
  173L. REFUND OF DUTY ON GOODS RETURNED TO FACTORY
  173M. GOODS CLEARED FOR EXPORT TO BE RETURNED TO THE FACTORY
  173MM. PROCEDURE IN RESPECT OF EXPORTED GOODS SUBSEQUENTLY RE-IMPORTED AND RETURNED TO THE FACTORY
  173N. PROCEDURE IN RESPECT OF WAREHOUSED GOODS
  173O. OMITTED
  173P. REMISSION OF DUTY ON GOODS USED FOR SPECIAL INDUSTRIAL PURPOSES
  173PP. mitted
  173PPP. Omitted
  173Q. CONFISCATION AND PENALTY
  173R.
  173S. APPLICATION FOR REFUND OF DUTY
  174. REGISTRATION OF CERTAIN PERSONS
  174A to 184. Omitted
  185. PROPER NUMBERING OF PACKAGES MEANT FOR EXPORT
  186. Omitted
  187. SEALING OF GOODS AND EXAMINATION AT PLACE OF DISPATCH .
  187A.Despatch of goods without examination:
  187B. Examination of goods at the place of export:
  188. Omitted
  189. Presentation of claim for rebate:
  189A. Omitted
  189B. Omitted
  190. Omitted
  191. Omitted
  191A to191BB. Omitted
  192. APPLICATION FOR CONCESSION
  193. Packing and transport of concessional goods
  194. STORAGE AND ACCOUNTS
  195. DISPOSAL OF REFUSE OF EXCISABLE GOODS
  196. DUTY LEVIABLE ON EXCISABLE GOODS NOT DULY ACCOUNTED FOR
  196A.Surplus excisable goods:
  196AA. TRANSFER OF EXCISABLE GOODS
  196B. DISPOSAL OF DEFECTIVE OR DAMAGED EXCISABLE GOODS
  196BB. MOVEMENT OF EXCISABLE GOODS
  197. AUTHORISED OFFICERS TO HAVE FREE ACCESS TO PREMISES, EQUIPMENT, STOCKS AND ACCOUNTS OF DEALERS IN EXCISABLE GOODS
  198. Penalty for obstruction or giving false or misleading information:
  199. POWER TO DETAIN PERSON AND EXAMINE GOODS
  200. POWER TO STOP AND SEARCH VESSELS, CARTS, ETC, AND TO SEIZE GOODS WHICH APPEAR TO BE CONTRABAND
  201. POWER TO ENTER AND SEARCH
  202. POWER TO REQUIRE ACCESS TO PLACE, VESSEL OR CONVEYANCE FOR INSPECTION OR EXAMINATION OF GOODS
  203. POLICE TO TAKE CHARGE OF ARTICLES SEIZED
  204. ISSUE OF SUMMONS
  205. Omitted
  206. DISPOSAL OF THINGS SEIZED
  207. CHARGE BY WHOM TO BE PREFERRED
  209. CONFISCATION AND PENALTY
  209A. Penalty for certain offences:
  210. GENERAL PENALTY
  210A. COMPOSITION OF OFFENCES
  211. ON CONFISCATION, PROPERTY TO VEST IN CENTRAL GOVERNMENT
  212. DISPOSAL OF GOODS CONFISCATED
  212A. STORAGE CHARGES IN RESPECT OF GOODS CONFISCATED AND REDEEMED
  213. Form OF APPEAL TO COMMISSIONER (APPEALS)
  214. Form OF APPLICATION TO THE COMMISSIONER (APPEALS)
  215. PRODUCTION OF ADDITIONAL EVIDENCE BEFORE COMMISSIONER (APPEALS)
  216. Form OF APPEAL, ETC
  217. Form OF APPLICATION TO THE APPELLATE TRIBUNAL
  218. Form OF APPLICATION TO THE APPELLATE TRIBUNAL FOR REFERENCE TO THE HIGH COURT
  218A. Form OF REVISION APPLICATION TO THE CENTRAL GOVERNMENT
  218B. PROCEDURE FOR FILING REVISION APPLICATION
  219. OMITTED
  220. PROCEDURE FOR FILING APPEALS ETC
  220A to 220E: OMITTED
  221. RESPONSIBILITY OF A CORPORATE BODY FOR MAKING DECLARATION AND OBTAINING REGISTRATION CERTIFICATE
  221A. EXEMPTION FROM EXECUTION OF BONDS BY CENTRAL GOVERNMENT UNDERTAKINGS AND FURNISHING OF SECURITY OR SURETY BY STATE GOVERNMENT UNDERTAKINGS
  222. COMMISSIONER MAY REQUIRE A FRESH DECLARATION
  223. STOCKS OF EXCISABLE GOODS TO BE STORED IN AN ORDERLY MANNER
  223A. ACCOUNT OF STOCK OF GOODS IN A FACTORY OR WAREHOUSE TO BETAKEN AND BALANCE TO BE STRUCK
  223B. DECLARATION OF STOCK OF GOODS AND INFormATION REGARDING THE SERIAL NUMBER OF THE LAST GATE-PASS ISSUED AS AT 6
  224. RESTRICTIONS ON REMOVAL OF GOODS
  224A. CANCELLATION OF CENTRAL EXCISE DOCUMENTS
  224B. DUPLICATES OF DOCUMENTS MAY BE GRANTED ON PAYMENT OF FEES
  224C. ENDORSEMENT TO BE MADE ON TRANSPORT DOCUMENTS
  225.Producer or manufacturer liable for removal of goods by any person:
  226. HOW ENTRY BOOKS, STOCK ACCOUNTS AND WAREHOUSE REGISTERS SHOULD BE MAINTAINED
  227. PROVISION AND MAINTENANCE OF WEIGHING AND MEASURING APPARATUS
  228. PROVISION AND MAINTENANCE OF LOCKS
  229. PROVISION OF ACCOMMODATION AT FACTORY OR WAREHOUSE
  230. GOODS, PLANT AND MACHINERY CHARGEABLE WITH DUTY NOT PAID
  MATCHES AND EXCISABLE TOBACCO PRODUCTS NOT TO BE SOLD EXCEPT IN PRESCRIBED CONTAINERS BEARING A CENTRAL EXCISE STAMP OR LABEL
  232. OFFICER SHALL NOT DISCLOSE INFormATION LEARNED IN HIS OFFICIAL CAPACITY
  232A. PUBLICATION OF NAMES AND OTHER PARTICULARS OF PERSONS
  232B. Qualifications for authorised representatives:
  232C. AUTHORITY UNDER SECTION 35Q(5)(B)
  233. POWER TO ISSUE SUPPLEMENTARY INSTRUCTIONS
  233A. ISSUE OF SHOW CAUSE NOTICE BEFORE CONFISCATION OF ANY PROPERTY OR IMPOSITION OF ANY PENALTY
  233B. PROCEDURE TO BE FOLLOWED IN CASES WHERE DUTY IS PAID UNDER PROTEST
  234. CANCELLATION OF FormER RULES, ORDERS AND NOTIFICATIONS



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