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of <h1>Rule 15 of Central Excise Rules 2002: Opt for Excise Duty Based on Production Factors, Subject to Conditions and Notifications.</h1> The Central Excise Rules, 2002, Rule 15, allows the Central Government to notify specific goods for which an assessee can opt to pay excise duty based on relevant production factors and specified rates. This option is subject to conditions, including interest or penalties. The government may also outline the application process for this special payment procedure, detail any abatements for factory closures, and address related matters through notifications.
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