Central Excise Procedures and Central Excise Rules, 2002

Central Excise Procedures & Central Excise Rules,

2002

Manish MohanAdditional Commissioner

A PresentationBy

History of General Procedure in Central Excise

Physical control system (Till 1969) Self-Removal procedure (1969 onwards) Gate pass system (1994) Self-Assessment system (1996) Fortnightly payment of duty (2000) Central Excise Rules, 1944 replaced with Central

Excise (No.2) Rules, 2001 (2001) Central Excise Rules, 2002 (2002) Monthly payment of duty (2003)

Self Removal Procedure Intimation about the good manufactured. Finished goods duty entered in production

register daily. Preparation of invoice as per rule 11 and

proper computation of assessable value and the Central Excise duty.

Entry of removal in the production register with details.

Transporter to carry duplicate invoice. Duty to be paid for month by 5th next

month. (SSI units quarterly)

Central Excise Rules, 2002Provisions

Issued under Section 37 of CE Act Jurisdiction & Appointment of officers. Duty Payable on removal. Date of determination of duty & self

assessment. Payment of duty and registration. Records, invoices & returns. Bringing back finished goods and job

work procedure. Rebate and Export of goods. Access and power to CE officers. Confiscation and penalty.

Thanks

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