Central Excise Manual – Latest important instructions contained therein

Central Excise Manual updates supersede prior instructions and clarify registration, invoicing, export proof and bond procedures.

The Central Excise Manual operates as Board instructions in supersession of prior instructions on identical issues, subject to the primacy of the Act and rules. It clarifies that duty is deemed discharged only when credited to the Central Government account and that bank receipt stamps on TR-6 challans evidence such credit. The Manual updates registration criteria for factory premises and depots, invoicing and computerized record procedures, export bond and proof-of-export mechanisms, allowances for off-site storage of seasonal sugar, and procedures for provisional release, re-import, and supervision of destruction of excisable goods.