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of <h1>Central Excise Rules, 2017: Nationwide Regulations on Duty Payments, Assessments, Warehousing, and Penalties Replace 2002 Rules.</h1> The Central Excise Rules, 2017, effective from July 1, 2017, replace the Central Excise Rules, 2002, under the authority of the Central Excise Act, 1944. These rules apply nationwide and cover definitions, appointment and jurisdiction of excise officers, duty payment procedures, assessment, provisional assessments, and registration requirements. They outline the process for maintaining daily stock accounts, issuing invoices, filing returns, and penalties for non-compliance. The rules also address warehousing provisions, remission and rebate of duty, export procedures, and the removal of goods for job work. Confiscation, penalties, and transitional provisions are also detailed.
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