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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