Tuesday, 24 December 2019

Unit 5: Clearances of Excisable Goods


Unit 5: Clearances of Excisable Goods

Where the exporter desires self-sealing and self-certification for removal of goods from the factory or warehouse, the exporter or a person duly authorised by such exporter.

The said Superintendent or Inspector of Central Excise shall, after verifying the particulars of the duty paid or duty payable and endorsing the correctness or otherwise, of these particulars.

For rule 196A, the following rule shall be substituted.

Under surplus excisable goods if any excisable goods obtained under rule 192 become surplus to the needs of the applicant for any reason, the applicant may, after informing the proper officer in writing at least 24 hours in advance.

When the assessee so arranges that the excisable goods are not sold by an assessee except to or through a person who is related in the manner specified in either of sub-clauses.

The Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise having jurisdiction over the factory of manufacture or warehouse.

CETA: CETA and Customs Act both have sections and chapters.

Remember you have read above that the scheme of class is common for both CETA and Customs Act.


The value of any excisable goods shall, for the purposes of clause (b) of sub-section (1) of section 4 of the Act, be determined in accordance with these rules.


The value of the excisable goods shall be based on the value of such goods sold by the assessee for delivery at any other time nearest to the time of the removal of goods under assessment.


Where any excisable goods are sold in the circumstances specified in clause (a) of subsection (1) of section 4 of the Act except the circumstances in which the excisable goods are sold for delivery at a place other than the place of removal Value based on Retail Sale Price: Section 4A of CEA (inserted w.e.f.1997) empowers Central Government to specify goods on which duty will be payable based on ‘retail sale price’     

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