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of <h1>Rule 6 of Central Excise Rules 2002: Cigarette duty assessed by officials, not self-assessed by assessees before removal.</h1> The Central Excise Rules, 2002, Rule 6 mandates that the assessee is responsible for self-assessing the duty payable on excisable goods. However, for cigarettes, the duty must be assessed by the Superintendent or Inspector of Central Excise before the goods are removed by the assessee.
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