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: 01-05-2025 Donald Trump tariffs shock US economy as country's GDP falls in first quarter Date: 01-05-2025 The U.S. economy contracted in the first quarter, weighed down by a deluge of goods imported Date: 01-05-2025 As exports from China plunge, the U.S. faces an impending shortage of goods; here's what Americans Date: 01-05-2025 BOJ to keep rates steady, cut growth forecasts Date: 01-05-2025 BOJ keeps rates steady, cuts growth forecasts Date: 30-04-2025 Private sector capex likely to dip 25% to Rs 4.88 lakh crore in FY26: Govt survey Date: 30-04-2025 MoF flags global uncertainty as risk to India's FY26 growth Date: 30-04-2025 China reiterates call for India, Pakistan to exercise restraint Date: 30-04-2025 These 11 banking stocks can give more than 27% returns in 1 year market, according to analysts Date: 30-04-2025 Rupee falls 19 paise to 85.15 against US dollar in early trade What is New? Date: 28-04-2025 Notification No. 24/2025-Customs Seeks to amend List 34A and 34B of the Notification No. 50/2017-Customs dated 30.06.2017 Date: 23-04-2025 Notification No. 28/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg. Date: 17-04-2025 Notification No. 26/2025 – Customs (N.T.) Amendment to Notification No. 77/2023-Customs (N.T.) dated 20.10.2023 - Revision of rate of duty drawback of Gold jewellery and silver jewellery/articles Date: 15-04-2025 Notification No. 24/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg. Date: 08-04-2025 Notification No. 23/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg Date: 04-04-2025 NOTIFICATION No. 23/2025-Customs Seeks to amend entry 515C of notification 50/2017-Customs Date: 28-03-2025 Notification No. 17/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver- Reg. Date: 27-03-2025 NOTIFICATION No. 11/2025–Central Tax Seeks to notify Central Goods and Services Tax (Second Amendment) Rules 2025 Date: 13-03-2025 Notification No. 13/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 13-03-2025 Notification No. 10/2025 – Central Tax Seeks to amend notification No. 02/2017-Central Tax.
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