Seeks to notify the new Central Excise Rules, 2017 - 19/2017 - Central Excise - Non Tariff

Central Excise Rules: new regulatory framework governing assessment, provisional payment, registration, invoicing, records, and enforcement measures.

The Central Excise Rules, 2017 establish a consolidated regulatory framework superseding prior rules: they mandate self-assessment with provisional assessment procedures and timelines, fix duty by reference to date of removal, require electronic duty payment with prescribed due dates, interest and penalty for delays, and set out registration, invoice, recordkeeping and return obligations. The rules provide special procedures for warehousing, exports, job work and remissions, detail enforcement powers including search, seizure, confiscation and penalties, and preserve transitional validity of prior relevant orders.