Introduction Scope of this Manual, Central Excise Act, 1944, and Central Excise No.2, Rules, 2001 Publishing of Manual and amendments. CHAPTER 1 Part-I INTRODUCTION Scope of this Manual 1.1 These instructions are supplemental to, and must be read in conjunction with the Central Excise Act, 1944, and Central Excise (No.2) Rules, 2001 (hereinafter referred to as the ‘said Rules’). Only the general provisions and procedures applicable to the 'Manufactured Products' have been incorporated in this Manual. These instructions are applicable throughout India and should not be departed from, without the previous approval of the Commissioner, who will, where necessary, obtain Board's sanction for the deviations. 1.2 The Commissioner or Board, under Rule 32 of the said Rules are empowered to issue written instructions providing for any supplemental matters arising out of the said Rules. Such instructions may, where the Commissioner considers absolutely essential, permit temporary deviation from the standing instructions. However, such instructions should be at once communicated to the Board and unless of purely local interest, they will normally, if approved, be subsequently incorporated in this Manual. Additional/Joint Commissioners, Deputy/Assistant Commissioner and Superintendent of Central Excise will be primarily responsible in their jurisdiction for the proper observance of the procedures and checks prescribed in this Manual, and the other instructions of the Board. They should refer any doubtful point for clarification to their immediate superior. Publishing of Manual and amendments 2.1 The Manual will be published by way of placing it on Web-site www.cbec.gov.in and www.finmin.nic.in, and also by printing hard copies/making CDs by the Directorate of Publication and Publicity. This Manual will be made available for the trade and industry at such price as may be fixed from time to time by the Directorate. Amendments and additions to this Manual will be based upon the instructions issued by the Board and will be carried on, as far as possible, every year, in the month of September.
Get Sample Now Which service(s) are you interested in? Export Data Import Data Both Buyers Suppliers Both OR Exim Help + Exim News Date: 19-09-2025 Domestic coke makers flag import misuse Date: 19-09-2025 Rupee falls 7 paise to 88.27 against US dollar in early trade Date: 19-09-2025 Gold steady as investors await more Fed cues Date: 19-09-2025 China's DeepSeek says its hit AI model cost just $294,000 to train Date: 19-09-2025 India’s indigenous weapons are turning cost into combat power Date: 18-09-2025 Where India fits into Pakistan and Saudi Arabia's tighter embrace Date: 18-09-2025 India extends Maldives' $50 mn govt bonds repayment deadline Date: 18-09-2025 How Huawei plans to outperform global tech leaders with less powerful chips Date: 17-09-2025 Tea exports rise marginally in first half of 2025: Board Date: 17-09-2025 Prosus doubles stake in Urban Company ahead of $1.8 billion IPO What is New? Date: 18-09-2025 Corrigendum Corrigendum to Notification No. 9/2025 – Central Tax (Rate) dated 17.09.2025 Date: 17-09-2025 Notification No. 37/ 2025-Customs Seeks to amend Notification No.19/2019-Customs dated 06.07.2019 Date: 17-09-2025 Notification No. 38/ 2025-Customs Seeks to amend Notification No.29/2025-Customs dated 09.05.2025 Date: 17-09-2025 Notification No. 39/2025-Customs Seeks to amend Notification No.50/2017-Customs, dated 30.06.2017 Date: 17-09-2025 NOTIFICATIONNo. 15/2025 – Central Tax Seeks to exempt taxpayer with annual turnover less than Rs 2 Crore from filing annual return. Date: 17-09-2025 NOTIFICATION No. 16/2025–Central Tax Seeks to notify clauses (ii), (iii) of section 121, section 122 to section 124 and section 126 to 134 of Finance Act, 2025 to come into force. Date: 17-09-2025 NOTIFICATION No. 14/2025 – Central Tax Seeks to notify category of persons under section 54(6). Date: 15-09-2025 Notification No. 56/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils,Brass Scrap, Areca Nut, Gold and Silver Date: 08-09-2025 Notification No. 53/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 29-08-2025 Notification No. 52/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, BrassScrap, Areca Nut, Gold and Silver
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