Excise liability treated as manufacture: rules apply to duty-liable persons as if they were the manufacturer for compliance. Rule 12D provides that where a person is liable to pay excise duty on goods falling under specified tariff chapters under the governing rule, the Central Excise rules apply to that person as if such goods have been manufactured by him, thereby imposing on that person the procedural and compliance obligations applicable to manufacturers; the rule was inserted by notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise liability treated as manufacture: rules apply to duty-liable persons as if they were the manufacturer for compliance.
Rule 12D provides that where a person is liable to pay excise duty on goods falling under specified tariff chapters under the governing rule, the Central Excise rules apply to that person as if such goods have been manufactured by him, thereby imposing on that person the procedural and compliance obligations applicable to manufacturers; the rule was inserted by notification.
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