Notification No. IV-D-Central Excises, Dated the 28th February, 1944, Sections 6,12 and 37 of the Central Excises and Salt Act, 1944 (1 of 1944).
THE CENTRAL EXCISE RULES, 1944.
Notification No. IV-D-Central Excises, dated the 28th February,
1944
In exercise of the powers conferred by sections 6,12 and 37 of the Central
Excises and Salt Act, 1944 (1 of 1944), the Central Government is pleased to
apply in the adapted form set out below certain provisions of the Sea Customs
Act, 1878 (VIII of 1878), and to make the following rules for the purpose of
providing for the assessment and collection of the duties imposed by the first
mentioned Act.
CHAPTER I
PRELIMINARY
- Short title and extent.
- These Rules may be called the Central Excise Rules, 1944.
- They extend to the whole of India.
- Definitions.—In these rules, unless there is anything
repugnant in the subject or context—
(1) "the Act" means the Central Excises Act, 1944;
(1a) "appointed date" means the date appointed for presentation of the
Annual or any Supplementary Budget of the Central Government to Parliament
or for the introduction in the House of People of any Finance Bill or any
Bill for imposition or increase of any duty, as the case may be."
(1b) "appointed time" means the time appointed for presentation of the
Annual or any Supplementary Budget of the Central Government to Parliament
or for the introduction in the House of People of any Finance Bill or any
Bill for imposition or increase of any duty, as the case may be.
(2) "assessment" means assessment made by the proper officer and includes
self-assessment of duty made by the assessee, re-assessment by the proper
officer, provisional assessment under rule 9B, best judgment assessment for
the purpose of rule 173Q and any order of assessment in which the duty
assessed is nil;
(3) "assessee" means any person who is liable for payment of duty assessed
and also includes any producer or manufacturer of excisable goods or a
registered person of a private warehouse in which excisable goods are
stored;
(4) "Commissioner" means, in relation to excisable goods,—
- in the districts of West Godavari, Krishna, Guntur, Prakasam,
Nellore and Chittoor of the State of Andhra Pradesh, the Commissioner of
Central Excise, Guntur;
- in the districts of Medak, Nizamabad, Adilabad, Karimnagar and in
Basheerabad, Tandur, Yalal, Peddamul, Bantwaram, Marpalle, Mominpet,
Nawab-pet, Dharoor, Vikarabad, Pudur, Pargi, Doma, Kulkacherla, Gandeed,
Shankarpalle, Chevella, Shahabad, Moinabad, Serilingampalle,
Qutubullapur, Balanagar, Medchal and Shamirpet mandals in the districts
of Rangareddy, and in the areas comprising of Secundrabad Municipal ward
numbers 1,9 and 10 and all wards of Secundrabad Cantonment in the
district of Hyderabad, of the State of Andhra Pradesh, the Commissioner
of Central Excise, Hyderabad-1;
- in the districts of Mahaboobnagar, Kurnool, Ananthapur, Cuddappah,
in the areas comprising of Hyderabad Municipal Ward numbers 19, 20, 21
and 23 in the district of Hyderabad, and in the areas comprising of
Shamshadbad mandal, Kandukur mandal, Maheswaram mandal, in the villages
of Laxmiguda, Shivarampalle, Pallacheru, Mailardevapalle, Kattedan,
Gaganpahad, Madannaguda, Premavathipet, Bamrakunuddowla,
Panjashajamalbowli, Bundvel, Sikanderguda, Kismatpur and Sogbowli of
Rajendranagar mandal in the district of Ranga Reddy, of the State of
Andhra Pradesh, the Commissioner of Central Excise, Hyderabad-11;
- in the districts of Nalgonda, Warangal, Khammam, in the areas
comprising of Malkajgiri, Keesara, Ghatkesar, Uppal, Hyathnagar,
Saroornagar, Ibrahimpatnam, Manchal and Yacharam mandals, in the
villages of Rajendranagar mandal other than those specified in item
(iii) in the district of Ranga Reddy and in the areas comprising of
Hyderabad Municipal Ward numbers 1-18 and 22, and Secunderabad Municipal
Ward numbers 2-8,11 and 12, in the district of Hyderabad, of the State
of Andhra Pradesh, the Commissioner of Central Excise, Hyderabad-111;
- In the districts of Srikakulam, Vizianagaram, Visakhapatnam and East
Godavari, of the State of Andhra Pradesh and the territory of Yanam in
the Union territory of Pondicherry, the Commissioner of Central Excise,
Visakhapatnam;
- in the States of Arunachal Pradesh, Assam, Manipur, Meghalaya,
Mizoram, Nagaland and Tripura, the Commissioner of Central Excise,
Shillong;
- in the districts of Dhanbad, Dumka (Santal Pargana), Bokaro,
Giridih, East Singhbhum, West Singhbhum, Gumla, Ranchi, Lohardaga,
Hazaribagh, Chatra and Deogarh, of the State Of Bihar, the Commissioner
of Central Excise, Jamshedpur;
- in the districts, other than those specified in item (vii) above, of
the State of Bihar, the Commissioner of Central Excise, Patna;
- in the districts of Ropar, Patiala, Ludhiana and Fategarh Sahib of
the State of Punjab, in the State of Himachal Pradesh and in the Union
Territory of Chandigarh, the Commissioner of Central Excise,
Chandigarh-I;
- in the districts of Amritsar, Jalandhar, Kupurthala, Moga, Sangrur,
Bhathinda, Mansa, Faridkot, Firozpur, Mukhtasar, Hoshiarpur,
Nawanshahar, Gurdaspur, of the State of Punjab and in the State of Jammu
and Kashmir, the Commissioner of Central Excise, Chandigarh-II;
- in the Union Territory of Delhi, the Commissioner of Central Excise,
Delhi-1;
- in the district of Faridabad of the State of Haryana, the
Commissioner of Central Excise, Delhi-11;
- in the districts of Gurgaon, Rewari, Mohindergarh, Rohtak, Jind,
Bhiwani, Hissar, Sisra, Sonepat, Karnal, Panipat, Ambala, Kaithal,
Kurukshethra, Jhajjar, Yamunanagar, Fatehabad and Panchkula, of the
State of Haryana, the Commissioner of Central Excise, Delhi-111;
- in the State of Goa, the Commissioner of Central Excise, Goa;
- in the City taluka and Daskroi taluka in the district of Ahmedabad
of the State of Gujarat, the Commissioner of Central Excise,
Ahmedabad-I;
- in the district of Ahmedabad (excluding the City taluka and Daskroi
taluka), Dasada taluka in the district of Surendranagar, districts of
Kheda, Anand, Gandhinagar, Banaskantha, Mehsana, Patan and Sabarkantha,
of the State of Gujarat, the Commissioner of Central Excise,
Ahmedabad-II;
- in the districts of Surendranagar (excluding the taluka of Dasada),
Rajkot, Jamnagar, Kutch, Amreli, Bhavnagar, Porbandar and Junagarh of
the State of Gujarat, and in the territory of Diu of the Union Territory
of Daman and Diu, the Commissioner of Central Excise, Rajkot;
- in the districts of Narmada and Surat, and in the talukas of
Ankaleshwar, Jhagadia,Hansot and Valia of the district of Bharuch of the
State of Gujarat, the Commissioner of Central Excise, Surat-I;
- in the districts of Valsad, Navsari and Dang of the State of
Gujarat, in the Union Territory of Dadra and Nagar Haveli, and in the
Territory of Daman of the Union Territory of Daman and Diu, the
Commissioner of Central Excise, Surat-II;
- in the districts of [Vadodara, Godhra, Dahod], and in Amod,
Jambusar, Bharuch, Vagara and Palej talukas in the district of Bharuch,
of the State of Gujarat, the Commissioner of Central Excise, Vadodara;
- in the areas comprising of Ward numbers 62 to 76 and 81 to 89 of
Bangalore Metropolitan Municipal Corporation, in the Taluk of Anekal
[excluding areas specified in item (xxiii)], in the areas comprising of
the Hoblis of Varthur, Krishnaraja Puram, Bidarahalli and Begur in the
Taluk of Bangalore South in Bangalore Urban District, in the Taluk of
Hoskote of Bangalore Rural District, in the district of Kolar, in the
State of Karnataka, the Commissioner of Central Excise, Bangalore-I;
- in the areas comprising of Ward numbers 1 to 5, 11, 80, 90 to 98 and
100 of Bangalore Metropolitan Municipal Corporation, in areas comprising
of the City Municipal Corporations of Dasanapura and Byatarayanapura,
and in the areas comprising of the Hoblis of Vishwanthapura-
Hesaraghatta, Yelahanka, Jala, in the Taluk of Bangalore North of
Bangalore Urban District, in the Taluks of Nelamangala, Doddaballapur
and Devanahalli of Bangalore Rural District, in the districts of Tumkur,
Chitradurga, Davangere and Haveri, in the State of Karnataka, the
Commissioner of Central Excise, Bangalore-II;
- in the areas comprising of Ward numbers 6 to 10, 12 to 61, 77 to 79
and 99 of Bangalore Metropolitan Municipal Corporation, in areas
comprising of the Hoblis of Kengeri, Tavarakere and Uttarahalli in the
Taluk of Bangalore South and in the areas comprising of Kannaikana
Agrahara of the Taluk of Anekal in Bangalore Urban District, in the
Taluks of Kanakapura, Chennapatna, Ramanagaram, and Magadi, of Bangalore
Rural District, in the districts of Mysore, Mandya, and Chamarajnagar,
in the State of Karnataka, the Commissioner of Central Excise,
Bangalore-III;
- in the districts of Belgaum, Bellary, Raichur, Bijapur, Bagalkot,
Gadag, Dharwad, Gulbarga, Koppal and Bidar. in the State of Karnataka,
the Commissioner of Central Excise, Belgaum;
(xxiva) in the districts of Uttara Kannada, Dakshina Kannada, Udupi,
Chikmagalur, Shimoga, Hassan and Kodagu, in the State of Karnataka, the
Commissioner of Central Excise, Mangalore;
- in the districts of Ernakulam, Kottayam, Idukki, Kollam,
Pattanamthitta, Alappuzha and Thiruvananthapuram, of the State of Kerala,
Kolukumalai Tea Factory (being a part of Kottakudi village of
Uthamapalayam taluka of the district of Theni) in the State of Tamilnadu,
and in the Union Territory of Lakshadweep, the Commissioner of Central
Excise, Cochin;
- in the districts of Trichur, Palakkad, Malappuram, Kozhikode,
Wayanad, Kannur, and Kasargod (excluding the area comprised in Malkipara
tea factory, being part of Pariyaram village of Mukundapuram taluka of
the district of Trichur), of the State of Kerala, and Mahe Commune of
the Union Territory of Pondicherry, the Commissioner of Central Excise,
Calicut;
- in the districts of Indore, Dhar, West Nimar (Khargaon), East Nimar
(Khandwa), Jhabua, Ratlam, Mandsaur, Dewas, Shajapur, Ujjain, Guna,
Rajgarh (excluding the tehsil of Narsingarh), Gwalior, Shiv-puri, Datia,
Morena and Bhind, of the State of Madhya Pradesh, the Commissioner of
Central Excise, Indore;
- in the tehsil of Narsingarh of the district of Rajgarh, in the
districts of Bhopal, Sihore, Vidisha, Betul, Hoshangabad, Raisen,
Chhatarpur, Tikamgarh, Jabalpur, Sagar, Shahdol, Damoh, Chhindwara,
Narsingpur, Seoni, Manda and Balaghat, of the State of Madhya Pradesh,
the Commissioner of Central Excise, Bhopal;
- in the districts of Raipur, Bastar, Durg, Rajnandgaon, Bilaspur,
Raigarh, Surguja, Satna, Rewa, Sidhi and Jagdalpur, of the State of
Madhya Pradesh, the Commissioner of Central Excise, Raipur;
- in the districts of Ahmednagar, Nasik, Dhule, Jalgaon, Aurangabad,
Jalna, Farbhani, Bhir, Usmanabad, Latur and Nanded, of the State of
Maharashtra, the Commissioner of Central Excise, Aurangabad;
- in the areas comprising of wards A to F of the Municipal Corporation
of Greater Mumbai, of the State of Maharashtra, and in the areas in the
Continental Shelf, or as the case may be, in the Exclusive Economic
Zone, of India, declared as designated areas by the notification of
Government of India in the Ministry of External Affairs, number S.O.
429(E), dated the 18th July, 1986, the Commissioner of Central Excise,
Mumbai-I;
- in the areas comprising of wards L, M, N, S and T of the Municipal
Corporation of Greater Mumbai, of the State of Maharashtra, the
Commissioner of Central Excise, Mumbai-II;
- in the district of Thane (except Thane taluka) of the State of
Maharashtra, the Commissioner of Central Excise, Mumbai-III;
- in the areas comprising of wards G, H and K (East) of the Municipal
Corporation of Greater Mumbai, of the State of Maharashtra, the
Commissioner of Central Excise, Mumbai-IV;
- in the areas comprising wards of K (West), P and R of Municipal
Corporation of Greater Mumbai, of the State of Maharashtra, the
Commissioner of Central Excise, Mumbai-V;
- in the area comprising of Thane taluka in the district of Thane, of
the State of Maharashtra, the Commissioner of Central Excise, Mumbai-VI;
- in the district of Raigad,of the State of Maharashtra,the
Commissioner of Central Excise,Mumbai-VII;
- in the districts of Chandrapur, Gadchiroli, Bhandara, Nagpur, Akola,
Buldhana, Yeotmal, Amraothi, and Wardha of the State of Maharashtra, the
Commissioner of Central Excise, Nagpur;
- in the district of Pune, of the State of Maharashtra, the
Commissioner of Central Excise, Pune-I;
- in the districts of Sindhudurg, Ratnagiri, Sangli, Kolhapur,
Satara and Sholapur, of the State of Maharashtra, the Commissioner of
Central Excise, Pune-II;
- in the district of Cuttack, Puri, Khurda, Nayagarh, Ganjam,
Kandhamal, Kendrapara, Jagatsinghpur, Dhenkenal, Angul, Balasore,
Mayurbhanj, Bhadrak, Rayagada, Koraput, Malkanagiri, Kalahandi, Jajpur
and Gajapati, and mauza bamnipal of Thana Daitari No. 29 of tehsil
Ghatagaon of the district of keonjhar, of the State of Orissa, the
Commissioner of Central Excise, Bhubaneshwar-I;
- in the districts of Sundergarh, Keonjhar, (excluding mauza Bamnipal
of Thana Daitari No. 29 of Tehsil of ghatagaon), Sambalpur, Deogarh,
Jharasaguda, Sonepur, Boudh, Baragarh, Bolangir and Nuapada, of the
State of Orissa, the Commissioner of Central Excise, Bhubaneshwar-II;
- in the districts of Jaipur, Dausa, Tonk, Alwar, Bharatpur, Dholpur,
Sawaimadhopur, Kota, Bundi, Jhalawar, Barun, Sikar, Jhunjhunu, Churu,
Bikaner, Sriganganagar and Hanumangarh, of the State of Rajasthan, the
Commissioner of Central Excise, Jaipur-1;
- in the districts of Udaipur, Dungarpur, Banswara, Chittorgarh,
Rajasamund, Jodhpur, Pali, Jhalore, Sirohi, Barmer, Jaisalmer, Ajmer,
Nagaur and Bhilwara, of the State of Rajasthan, the Commissioner of
Central Excise, Jaipur-11;
- in the areas comprising of the taluka of Fort-Tondiarpet of Chennai
district, in the areas comprising of the Airport Terminals in Alandur
firka of Tambaram taluka in the district of Kancheepuram, in the areas
falling under Minjur firka of Ponneri taluks and Madhavaram firka of
Ambattur taluk in the district of Tiruvalliur, of the State of Tamil
Nadu, the Commissioner of Central Excise, Chennai-I;
- in the district of Chennai (excluding Fort-Tondiarpet taluk), in the
areas comprising Thiruperumbudur taluk of Kancheepuram district, and the
district of Tiruvellore (excluding the taluks of Pollipattu and
Tiruttani and the Minjur firka of Ponneri taluk and Madhavaram firka of
Ambattur taluk), of the State of Tamil Nadu, the Commissioner of Central
Excise, Chennai-II;
- in the districts of Dharampuri other than those areas
specified in item (xlviii), Vellore, Thiruvannamalai, Kancheepuram
(excluding Thiruperumbudur taluk and Airport Terminals in Alandur firka
of Tambaram taluk), Villupuram (except Vanur taluk) and the Pallipattu
and Tiruttani taluks of Tiruvellore district of the State of Tamil Nadu,
the Commissioner of Central Excise, Chennai-III;
- in the areas comprising of Pappireddypatti and Bommidi firkas of
Pappireddypatti taluk and Harur and Kambainallur (excluding Kalavalli
Village) firkas of Harur taluk of Dharampuri district, in the districts
of Salem, Namakkal, Coimbatore, Erode and Nilgiris of the State of Tamil
Nadu and the area comprising in Malkipara Tea factory (being a part of
Pariyaram village of Mukundapuram taluk of Trichur district of the State
of Kerala), the Commissioner of Central Excise, Coimbatore;
- in the districts of the State of Tamilnadu [other than the districts
and the areas] specified in item (xxv), items (xlv) to (xlviii) and item
(1), the Commissioner of Central Excise, Madurai;
- in the districts of Tanjore, Nagapattinam, Thiruvarur,
Tiruchirappalli, Karur, Perambalur, Cuddalore and Pudukkottai, and Vanur
taluka of Villupuram district and Gudalur village of Palayam firka of
Vedasandur taluka of Dindigul district of the State of Tamil Nadu, and
the Union territory of Pondicherry (excluding Mahe Commune and Yanam
territory), the Commissioner of Central Excise, Tiruchirappalli;
- in the districts of Allahabad, Varanasi, Mirzapur, Rai Bareilly,
Gonda, Faizabad, Basti, Deoria, Sultanpur, Azamgarh, Ballia, Ghazipur,
Fatehpur, Jaunpur, Maharaj Ganj, Sidharth Nagar, Pratapgarh, Gorakh-pur,
Sonbhadra and Maunath Baijan of the State of Uttar Pradesh, the
Commissioner of Central Excise, Allahabad;
- in the districts of Kanpur, Kanpur Dehat, Unnao, Jhansi, Jalaon,
Mahoba, Hamirpur, Lalitpur, Agra, Ferozabad and Etawa, of the State of
Uttar Pradesh, the Commissioner of Central Excise, Kanpur;
- in the districts of Aligarh, Mathura, Etah, Farookha-bad, Mainpuri,
Bareilly, Budaun, Pilibhit, Sitapur, Hardoi, Lakhimpur Kheri,
Shahjahanpur, Lucknow and Barabanki, of the State of Uttar Pradesh, the
Commissioner of Central Excise, Lucknow;
- in the districts of Meerut, Muzaffarnagar, Saharanpur, Dehradun,
Hardwar, Tehri Garhwal, Pauri Garhwal, Uttarkashi, Ghaziabad (excluding
the tehsils of Hapur and Garhmukteshwar) and the areas starting from
Delhi-Uttar Pradesh border and bound in the south by the National
Highway Number 24 bye-pass road upto its crossing with the Delhi-Kanpur
(main) Railway line and thereafter bound first in the west by the said
line and then in the south and east by the 'Maant Khand Ganga Nahar'
passing through 'Kot Ka Pul' and the 'Maant Poshak Ganga Nahar' in the
district of Gautam Budh Nagar and tehsils of Bijnore and Chandpur in the
district of Bijnore, of the State of Uttar Pradesh, the Commissioner of
Central Excise, Meerut-I;
- in the districts of Bulandshahar, Moradabad, Rampur, Nainital,
Chamoli, Almora, Udham Singh Nagar, Pitthoragarh, Jyotiba Phuley Nagar,
Bijnore (excluding the tehsils of Bijnore and Chandpur), Gautam Budh
Nagar [excluding the areas specified in item number (liv)] and the
tehsils of Hapur and Garhmukteshwar in the district of Ghaziabad, of the
State of Uttar Pradesh, the Commissioner of Central Excise, Meerut-II;
- in the districts of the State of West Bengal other than those
specified in items (Ivii) to (Ix) and in the State of Sikkim, the
Commissioner of Central Excise, Bolpur;
- in the district of Calcutta (excluding the areas comprised in the
factory of M/s I.T.C. Ltd., Kidderpore in ward 80 of the Calcutta
Municipal Corporation) and South 24 Parganas, of the State of West
Bengal, the Commissioner of Central Excise, Calcutta-1;
- in the districts of Howrah and Midnapore of the State of West
Bengal, and in the Union Territory of Andaman and Nicobar Islands, the
Commissioner of Central Excise, Calcutta-11;
- in the districts of North 24 Parganas and Nadia, and in the areas
comprised in the factory of M/s I.T.C. Kidderpore in Ward 80 of the
Calcutta Municipal Corporation, of the State of West Bengal, the
Commissioner of Central Excise, Calcutta-Ill;
- in the district of Hooghly of the State of West Bengal, the
Commissioner of Central Excise, Calcutta-IV;and includes an Additional
Commissioner, except for the purposes of Chapter VIA of the Central
Excise Act, 1944 and any officer specially authorised under rule 4 or
rule 5 to exercise throughout any State or any specified area therein
all or any of the powers of a Commissioner under these rules.
(5) "Commissioner (Appeals)" means, in relation to an order or decision
of an officer of the Central Excise subordinate to—
- Omitted
-
- the Commissioner of Central Excise, Ahmedabad-I;
- the Commissioner of Central Excise, Ahmedabad-II;
- the Commissioner of Central Excise, Rajkot; the Commissioner of
Central Excise (Appeals) Ahmedabad;
(iia) the Commissioner of Central Excise, Vadodara,the Commissioner of
Central Excise (Appeals), Vadodara;
-
- the Commissioner of Central Excise, Bangalore-I;
- the Commissioner of Central Excise, Bangalore-II;
- he Commissioner of Central Excise, Bangalore-III;
- the Commissioner of Central Excise, Belgaum;
- the Commissioner of Central Excise, Manglore;
- the Commissioner of Central Excise (Appeals), Bangalore;
-
- the Commissioner of Central Excise, Indore;
- the Commissioner of Central Excise, Bhopal;
- the Commissioner of Central Excise, Nagpur;
- the Commissioner of Central Excise, Raipur;
- the Commissioner of Central Excise (Appeals), Bhopal;
-
- the Commissioner of Central Excise, Bhubanes-war-I;
- he Commissioner of Central Excise, Bhubanes-war-II;
- the Commissioner of Central Excise, Bolpur;
- the Commissioner of Central Excise, Calcutta-I;
- the Commissioner of Central Excise, Calcutta-II;
- the Commissioner of Central Excise, Calcutta-Ill;
- the Commissioner of Central Excise, Calcutta-IV; the Commissioner of
Central Excise (Appeals), Calcutta;
-
- the Commissioner of Central Excise, Chandigarh-I;
- the Commissioner of Central Excise, Chandigarh-II, the Commissioner
of Central Excise (Appeals), Chandigarh;
-
- the Commissioner of Central Excise, Chennai-I;
- the Commissioner of Central Excise, Chennai-II;
- the Commissioner of Central Excise, Chennai-III, the Commissioner of
Central Excise (Appeals), Chennai;
-
- the Commissioner of Central Excise, Cochin;
- the Commissioner of Central Excise, Calicut, the Commissioner of
Central Excise (Appeals), Cochin;
-
- the Commissioner of Central Excise, Delhi-1;
- the Commissioner of Central Excise, Delhi-11;
- the Commissioner of Central Excise, Delhi-111; the Commissioner of
Central Excise (Appeals), Delhi;
-
- the Commissioner of Central Excise, Meerut-I;
- the Commissioner of Central Excise, Meerut-II;
- the Commissioner of Central Excise, Allahabad;
- the Commissioner of Central Excise, Kanpur-I;
- the Commissioner of Central Excise, Kanpur-II, the Commissioner of
Central Excise (Appeals), Ghaziabad;
(xa) the Commissioner of Central Excise, Shillong, the Commissionter of
Central Excise (Appeals), Guwahati;
-
- the Commissioner of Central Excise, Guntur;
- the Commissioner of Central Excise, Hyderabad-1;
- the Commissioner of Central Excise, Hyderabad-11;
- the Commissioner of Central Excise, Hyderabad-Ill;
- the Commissioner of Central Excise, Visakhapatnam, the Commissioner
of Central Excise (Appeals), Hyderabad;
(xia)- the Commissioner of Central Excise, Jaipur-1;
- the Commissioner of Central Excise, Jaipur-11, the Commissioner of
Central Excise (Appeals), Jaipur;
-
- the Commissioner of Central Excise, Goa,\
- the Commissioner of Central Excise, Mumbai-I;
- the Commissioner of Central Excise, Mumbai-II;
- the Commissioner of Central Excise, Mumbai-III;
- the Commissioner of Central Excise, Mumbai-IV;
- the Commissioner of Central Excise, Mumbai-V;
- the Commissioner of Central Excise, Mumbai-VI;
- the Commissioner of Central Excise, Mumbai-VII, the Commissioner of
Central Excise (Appeals), Mumbai;
(xiia)- Commissioner of Central Excise, Patna;
- Commissioner of Central Excise, Jamshedpur, the Commissioner of
Central Excise, (Appeals), Patna;
-
- the Commissioner of Central Excise, Aurangabad;
- he Commissioner of Central Excise, Pune-I;
- the Commissioner of Central Excise, Pune-II, the Commissioner of
Central Excise (Appeals), Pune;
(xiiia)- the Commissioner of Central Excise, Surat-I;
- the Commissioner of Central Excise, Surat-II; the Commissioner of
Central Excise (Appeals), Surat;
-
- the Commissioner of Central Excise, Coimbatore;
- the Commissioner of Central Excise, Madurai;
- the Commissioner of Central Excise, Tiruchirapalli, the Commissioner
of Central Excise (Appeals),
Tiruchirapalli;
(6) "Chief Commissioner" means, in relation to all excisable goods, in
the areas falling within the jurisdiction of,— -
- (a) Commissioner of Central Excise, Bhubaneshwar-I;
- Commissioner of Central Excise, Bhubaneshwar-II;
- Commissioner of Central Excise, Bolpur;
- Commissioner of Central Excise, Calcutta-1;
- Commissioner of Central Excise, Calcutta-11;
- Commissioner of Central Excise, Calcutta-111;
- Commissioner of Central Excise, Calcutta-IV;
- Commissioner of Central Excise, Shillong; Chief Commissioner of
Central Excise, Calcutta;
-
- Commissioner of Central Excise, Coimbatore;
- Commissioner of Central Excise, Chennai-I;
- Commissioner of Central Excise, Chennai-II;
- Commissioner of Central Excise, Chennai-III;
- Commissioner of Central Excise, Madurai;
- Commissioner of Central Excise, Tiruchirapalli; Chief Commissioner
of Central Excise, Chennai;
-
- Commissioner of Central Excise, Chandigarh-I;
- Commissioner of Central Excise, Chandigarh-II;
- Commissioner of Central Excise, Delhi-1;
- Commissioner of Central Excise, Delhi-11;
- Commissioner of Central Excise, Delhi-111; Chief Commissioner of
Central Excise, Delhi
-
- Commissioner of Central Excise, Guntur;
- Commissioner of Central Excise, Hyderabad-1;
- Commissioner of Central Excise, Hyderabad-11;
- Commissioner of Central Excise, Hyderabad-11;
- Commissioner of Central Excise, Vishakhapatnam; Chief Commissioner
of Central Excise, Hyderabad;
-
- Commissioner of Central Excise, Allahabad;
- Commissioner of Central Excise, Jamshedpur;
- Commissioner of Central Excise, Kanpur-I;
- Commissioner of Central Excise, Kanpur-II;
- Commissioner of Central Excise, Meerut-I;
- Commissioner of Central Excise, Meerut-II;
- Commissioner of Central Excise, Patna; Chief Commissioner of Central
Excise, Kanpur;
-
- Commissioner of Central Excise, Mumbai-I;
- Commissioner of Central Excise, Mumbai-II;
- Commissioner of Central Excise, Mumbai-III;
- Commissioner of Central Excise, Mumbai-IV;
- Commissioner of Central Excise, Mumbai-V;
- Commissioner of Central Excise, Mumbai-VI;
- Commissioner of Central Excise, Mumbai-VII; Chief Commissioner of
Central Excise, Mumbai;
-
- Commissioner of Central Excise, Ahmedabad-I;
- Commissioner of Central Excise, Ahmedabad-II;
- Commissioner of Central Excise, Vadodara;
- Commissioner of Central Excise, Rajkot;
- Commissioner of Central Excise, Surat-I;
- Commissioner of Central Excise, Surat-II; Chief Commissioner of
Central Excise, Vadodara;
-
- Commissioner of Central Excise, Bangalore-I;
- Commissioner of Central Excise, Bangalore-II;
- Commissioner of Central Excise, Bangalore-III;
- Commissioner of Central Excise, Belgaum;
- Commissioner of Central Excise, Cochin;
- Commissioner of Central Excise, Calicut;
- Commissioner of Central Excise, Mangalore;
Chief Commissioner of Central Excise, Bangalore;
-
- Commissioner of Central Excise, Jaipur-1;
- Commissioner of Central Excise, Jaipur-11;
- Commissioner of Central Excise, Indore;
- Commissioner of Central Excise, Bhopal;
- Commissioner of Central Excise, Raipur; Chief Commissioner of
Central Excise, Jaipur;
-
- Commissioner of Central Excise, Aurangabad;
- Commissioner of Central Excise, Nagpur;
- Commissioner of Central Excise, Pune-I;
- Commissioner of Central Excise, Pune-II;
- Commissioner of Central Excise, Goa; Chief Commissioner of Central
Excise, Pune;
(7) "duty" means the duty payable under section 3 or section 3A of the
Act;
(8) "free trade zone" means the Kandla Free Trade Zone and the Santa
Cruz Electronics Export Processing Zone and includes any other free
trade zone which the Central Government may, by notification in the
Official Gazette, specify in this behalf;
(9) "Kandia Free Trade Zone" means,—- the Kandia Free Trade Zone comprising the places bearing the survey
numbers, 199, 200, 201, 202, 204, 205, 206, 207, 208, 209, 211, 212,
216, 217, 218, 219, 220, 221, 222, 223, 224, 257, 266, 267, 268, 269,
270, 271, 272, 273, 274, 275, 276, 277, 278, 279, 280, 281, 282, 283,
284, 285, 286, 287, 288, 289, 290, 291, 292, 293, 294, 295, 302, 303,
304, 310, 312, 313 and 315 in the taluka of Anjar District of Kutch,
State of Gujarat at a distance of 9.6 kilometres from the port of Kandla,
and enclosed by a 3.3528 metres high fencing, consisting of stone
masonry in mild steel bar mesh at the top, extending 1,042.49 metres in
the North, 1,529.51 metres in the West, 777.85 metres in the South and
1,847.88 metres in the East; and
- the places bearing the survey numbers, 12,13,14,18,19, 20, 21, 22,
23, 210, 213, 214, 215, 227, 256, 258, 259, 264, 265, 298, 299, 300,
307, 308, 309, 311, 314, 316, 317,318, 319, 320, 321, 322, 323, 324,
325, 326, 327, 328 and 331 in the taluka of Anjar, District of Kutch, in
the State of Gujarat, at a distance of 9.6 kilometres from the port of
Kandla, enclosed partly by 3.3528 metres high fencing consisting of
stone masonry in the plinth and mild steel bar mesh at the top and
partly by 4.20 metres wall consisting of stone masonry wall up to 3
metres with 1.20 metres barbed wire-fencing at the top.
The places specified in items (i) and (ii) above combined together
extending up to 1552.49 metres in theNorth,1512.0 metres in the South,
1849.08 metres in the East and 1560.00 metres in the West;
(10) "Maritime Commissioner" means the Commissioner of Central Excise
under whose jurisdiction one or more of the following port, airport or
post office of exportation is located, namely:—
- Mumbai;
- Calcutta;
- Chennai;
- Paradeep;
- Visakhapatnam;
- Cochin;
- Kandla; and
- Tuticorin;
(11) "officer" means a Central Excise Officer;
(12) "procurer" means any person who receives molasses manufactured in a
khandsari sugar factory, whether directly from such factory or
otherwise, for use in the manufacture of any commodity, whether or not
excisable, and is liable for payment of duty assessed on such molasses;
(13) "proper form" means the appropriate form as prescribed in Appendix
I to these rules;
(14) "proper officer" means the officer in whose jurisdiction the land
or premises of the producer of any excisable goods, or of any person
engaged in any process of production of, or trade in, such goods or
containers thereof whether as a grower, curer, wholesale dealer, broker
or commission agent or manufacturer, or intended grower, curer,
wholesale dealer, broker, commission agent, or manufacturer, are
situated;
(15) "Santa Cruz Electronics Export Processing Zone" means the Santa
Cruz Electronics Export Processing Zone, Mumbai, comprising the places
bearing Plot number F. 1 in the Marel Industrial Area of Maharashtra
Industrial Development Corporation within the village limits of Parjapur
and Vyaravli, taluka Andheri, and now in the Registration sub-district
and District of Mumbai and Mumbai suburban containing by admeasurement
3,75,013 square metres or thereabout and bounded—
on or towards the North, by road and Aarey Milk Colony Land,
on or towards the South, by road,
on or towards the East, by pipeline and Aarey Milk Colony Land,and
on or towards the West, by road.
(16) "treasury" means a treasury of the Central Excise Department
- and includes—
- the Reserve Bank of India constituted under the Reserve Bank of
India Act, 1934 (2 of 1934);
- the State Bank of India constituted under the State Bank of India
Act, 1955 (23 of 1955);
- a subsidiary bank as defined in the State Bank of India
(Subsidiary Banks) Act, 1959 (38 of 1959);
- a corresponding new bank specified in the First Schedule to the
Banking Companies (Acquisition
and Transfer of Undertakings) Act, 1970 (5 of 1970);
nominated in this behalf by the Central Government for any particular
area for the collection and accounting of duty and other charges payable
under the Act and these rules;
- but does not include a District Revenue Treasury or a Sub-Treasury:
(17) "unmanufactured products" means excisable goods which are described
in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as
unmanufactured or cured;
(18) "warehouse" means any place or premises appointed or registered
under rule 140.
- Agent of owner of goods, factory or warehouse to be deemed owner
for certain purposes.- When any person is expressly or impliedly authorized
by the owner of any goods, factory or warehouse to be his agent in
respect of such goods, factory or warehouse for all or any of the
purposes of these rules and such authorization is approved by the
Commissioner, such person shall, for such purposes, be deemed to be the
owner of such goods, factory or warehouse.