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<h1>Guide on Excise Duty: Assessment, Classification, Valuation, and Compliance under Central Excise Rules, 2002</h1> The CBEC Manual outlines the procedures for assessment, classification, valuation, provisional assessment, duty payment, and scrutiny under the Central Excise Rules, 2002. Assessment involves self-assessment by the assessee, with duty payable upon removal of goods. Classification determines the applicable duty rate based on the Central Excise Tariff Act, 1985. Valuation, crucial for ad valorem duties, is primarily based on transaction value, with specific rules for related parties and captive consumption. Provisional assessments are used when duty cannot be finalized at clearance. Duty payment is due monthly, with penalties for delays. Scrutiny ensures compliance, with officers verifying assessments and returns.