Central Excise Rules

Rule 3 of the Central Excise Rules, 2002, provides the conditions and procedures for exemption from payment of duty on goods exported out of India.

Rule 8 of the Central Excise Rules, 2002, specifies the rates of duty for different excisable goods as per the Central Excise Tariff Act, 1985.

Rule 12 of the Central Excise Rules, 2002, provides the methods and principles for determining the value of excisable goods for the purpose of assessment of duty.

Rule 15 of the Central Excise Rules, 2002, prescribes the procedure for obtaining a license to manufacture excisable goods, including the application process, documents required, and conditions for grant of license.

Rule 20 of the Central Excise Rules, 2002, stipulates that a refund claim for excess duty paid must be filed within one year from the date of payment of duty.

Rule 25 of the Central Excise Rules, 2002, provides the detailed provisions related to the assessment of duty on excisable goods, including the procedure for assessment, issuance of assessment orders, and revision of assessments.

Rule 32A of the Central Excise Rules, 2002, prescribes the procedure for clearance of excisable goods from a factory, including the preparation of gate passes, examination of goods by excise officers, and maintenance of records.

Rule 40 of the Central Excise Rules, 2002, provides the procedure for payment of duty on excisable goods, including the modes of payment, challan forms to be used, and time limits for payment.

Rule 57G of the Central Excise Rules, 2002, prescribes the procedure for grant of rebate on duty paid on excisable goods, including the conditions for eligibility, application process, and documents required.

Rule 80 of the Central Excise Rules, 2002, provides the procedure for filing appeals against assessment orders issued by the Central Excise authorities, including the time limits for filing appeals, grounds of appeal, and format of appeal.

Rule 96 of the Central Excise Rules, 2002, prescribes the procedure for grant of exemption from payment of duty on excisable goods in certain cases, such as goods exported out of India, goods used for scientific research, and goods supplied to government departments.

Rule 104 of the Central Excise Rules, 2002, provides the procedure for conducting searches and seizures by excise officers, including the powers of officers, conditions for conducting searches, and procedures for seizure of goods.

Rule 114 of the Central Excise Rules, 2002, prescribes the manner of payment of duty on excisable goods, including the modes of payment, challan forms to be used, and time limits for payment.

Rule 129 of the Central Excise Rules, 2002, provides the procedure for filing refund claims for excess duty paid on excisable goods, including the time limits for filing claims, documents required, and processing of claims.

Rule 142 of the Central Excise Rules, 2002, prescribes the procedure for grant of exemption from payment of duty on excisable goods in certain cases, such as goods exported out of India, goods used for scientific research, and goods supplied to government departments.