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.